Amica company had reported the following amounts at the end of December : sales rev $184,000; ending inventory $11,600; beginning inventory $17,200; purchases $60,400: purchase discounts $3,000; purchase returns and allowances $1,100; freight-in $600; freight-out $900. Calculate the cost of goods available for sale.

a) $69,400

b) $74,100

c) $56,900

d) $197,700