A company has a beginning inventory of $$60,000$ and purchases during the year of $$130,000.$ The beginning inventory consisted of $3,000$ units and $6,000$ 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 final answer to the nearest dollar.$)$

A$.$ $$190,000$

B$.$ $$130,000$

C$.$ $$84,440$

D$.$ $$126,660$