Bramble Corp. had 270 units of product A on hand at January 1, 2017, costing $19 each. Purchases of product A during January were as follows: Date Jan. 10 18 28 Units Unit Cost 230 470 180 A physical count on January 31, 2017 shows 380 units of product A on hand. The cost of the inventory at January 31, 2017 under the LIFO method is $7730 $7030 $7330. $8160 Concord uses the periodic inventory system. For the current month, the beginning inventory consisted of 7300 units that cost $10 each. During the month, the company made two purchases: 2800 units at $11 each and 12000 units at $11.50 each. Concord also sold 13000 units during the month. Using the average cost method, what is the amount of cost of goods sold for the month? $149000 $143000 $142220 $137150