ABC Ltd uses a periodic inventories system and rounds the average unit cost to the nearest dollar. The following data relates to ABC Ltd for the year ended 30 June 2023. Opening inventories 1000 units @ average cost of $20 each January purchases February sales March sales returns June sales July purchases August sales October purchases November sales 2 500 units @ $22 each 1 200 units 50 units 500 units 3 000 units @$25 each 2 400 units 5000 units @$24 each 4 000 units The cost of sales for the year using the weighted average method is: a. $185 150. b. $194 400. c. $193 200. d. $186 300.