ABC Company uses a perpetual inventory system. The company's beginning inventory of a particular product and its purchases during the month of January were as follows: Beginning inventory and purchases Number of units Unit cost Beginning inventory (January 1) Purchase (January 13) Purchase (January 24) 13 $3.6 15 $3.65 18 $3.7 On January 14, ABC sold 24 units of this product. Assuming that ABC Company uses the average-cost flow assumption, the cost of goods sold to be recorded at January 14 is closest to: Select one: a.$61 0000 b.$63 c.$87 d.$59