A company has a beginning inventory of $40,000 and purchases during the year of $140,000. The beginning inventory consisted of 3,000 units and 9,000 units were purchased during the year. The company has 5,000 units left at year-end. Under average-cost, what is Cost of Goods Sold? (Round any intermediary calculations to two decimal places and your Snal answer to the nearest dolar,) O A. $105,000 O B. $140,000 oc, $135,000 OD. $180,000