Bonita Company's inventory records show the following data: Units Unit Cost Inventory: January 1 10100 $9.20 Purchases: June 18 8600 7.00 November 8 5600 8.00 A physical inventory on December 31 shows 4200 units on hand. Bonita sells the units for $14 each. The company has an effective tax rate of 20%. Bonita uses the periodic inventory method. What is the cost of goods available for sale? O $146800. O $281020. $156600. O $197920.