Choose the correct option

Kam Company uses a periodic inventory system and has the following: Units Unit Cost Total Cost Inventory, January 1 8,000 $11 $88,000 Purchases, June 19 13,000 $12 $156,000 Purchases, Nov. 8 5,000 $13 $65,000 If 9,000 units are on hand at December 31 the cost of the ending inventory under FIFO is. Select one a $209,000 b. $100,000 c. $ 113000 d $196,000