A firm report the following transactions

Using LIFO valuation method and Periodic Inventory System, the cost of goods sold $($COGS$)$ i$!.$ Using LIFO valuation method and Perpetual Inventory System, the cost of goods sold $($COGS$)$

is

a$.37,700$;$37,700$

b$.38,800$;$38,800$

c$.37,700$;$38,800$

d$.38,800$;$37,700$