Brocken Co. has the following data related to an item of inventory: Inventory, May 1 3,000 units @ 4.20 Purchase, May 7 10,500 units @ 4.40 Purchase, May 16 2,100 units @ 4.50 Inventory, May 31 3,900 units The value assigned to cost of goods sold if Brocken uses average-cost is? a. 51,186 b. 50,700 c. 50,883 d. 52,560