Armen Co uses periodic inventory system, at the end of the period company makes physical count of the inventory. Company applies FIFO method to compute the cost of ending inventory;

-January 01 Company has beginning balance of 500@$12

-Purchases March 01 600@$18

-Purchased March 10 1000@$20

-Purchased December 10 300@$22

December 31 there are 800 unit of product according to the physical count. Find the Goods available for sale value?

Select one:

a.16,600

b.26,800

c.21,700

d.43,400

e.none of them