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Arbor Corporation reports the following: Sales revenue $ 1 8 6 , 0 0 0 ; sales discount $ 3 , 7 2 0 ;

Arbor Corporation reports the following: Sales revenue $186,000; sales discount $3,720; returns and allowances $15,000. Calculate the company's COGS.
A. $165,100
B. $150,100
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