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 1 000 units @ average cost of $20 each January purchases 2 500 units @ $22 each February sales 1 200 units March sales returns 50 units June sales 500 units July purchases 3 000 units @$25 each August sales 2 400 units October purchases 5 000 units @$24 each November sales 4 000 units The cost of sales for the year using the weighted average method is: O a. $185 150. O b. $194 400. O C. $193 200. Od. $186 300