Assume that Care Inc. has the following inventory data

July 1: beginning inventory 54 units at $146

July 5: Purchases 366 units at $137

July 14: Sale 244 units

July 21: Purchases 183 units at $140

July 30: sale 171 units

Assuming that a periodic inventory system is used what is the cost of goods sold on a lifo basis

a) $57341

b) $26305

c) $57404

d) $26242