ABC company started its operations this year and began with no inventory on hand. It provided the following details of the purchases made during the month of January: Date 1-Jan 15-Jan 28-Jan Units Unit price 300 450 750 $7 $8 $9 The company uses FIFO method to value its inventory. At the end of the month, the ending inventory on hand is 900 units. Assuming the periodic inventory system, compute the cost of goods available for sale a. $12,450 b. $12,750 c. $12,000 d. $12,900