Beginnig finished goods inventory: 29,250 TL (3,000 units at a cost of 9.75 TL per unit).

During the period 11,000 units are completed and transferred to the finished goods inventory. Unit cost of the units completed during the period is 12.15 TL per unit. 9,000 units are sold during the period. What is cost of goods sold according to the FIFO method?

Select one: a. 102,150 TL b. 142,250 TL c. 214,725 TL d. 362,450 TL