13. The following information was available from the inventory records of Queen Company for July: Units Unit Cost Total Cost Balance at July 1 30,000 2.25 67,500 Purchases: July 6 20,000 2.55 51,000 July 26 27,000 2.60 70,200 Sales: July 7 July 31 Balance at July 31 (25,000) (40,000) 12.000 What should be the inventory reported on Queen's July 31 statement of financial position using the average-cost inventory method (round per unit amounts to two decimal places)? a. 27,000. b. 29,400. c. 29,610. d. 31,500