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Arbor Corporation has the following information available for its year ended December 31, 2022 Freight-In $ 600 Freight-Out 900 Inventory, 1/1/2022 17,200 Inventory. 12/31/2022 11,600

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Arbor Corporation has the following information available for its year ended December 31, 2022 Freight-In $ 600 Freight-Out 900 Inventory, 1/1/2022 17,200 Inventory. 12/31/2022 11,600 Purchases 60,400 Purchase Discounts 3,000 Purchase Retums and Allowances 1,100 Sales revenue 184,000 How much is the amount of cost of goods available for sale? O A. $197.700 O B. $74.100 O C. $69.400 O D. $56.900

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