Blims Merchandising Company uses periodic inventory system. Details for the inventory account for the month of March 2021 are as follows: March 1 Beginning Inventory 120 units @$8.00 March 12 Purchase 200 units @ $10.00 March 28 Purchase 300 units @$11.00 March 29 Purchase returns 10 units @$11.00 At March 31, inventory showed that 110 units were on hand. The inventories were sold for $18 each. How much is the gross profit of Blims Merchandising Co. for the month ended March 31, 2021 using the average-cost method under periodic inventory system? Select one: a. $3,779 (rounded to the nearest dollars) b. $3,869 (rounded to the nearest dollars) c. $3,959 (rounded to the nearest dollars) d. $3951 (rounded to the nearest dollars)