Concord Company uses the perpetual inventory system and the moving-average method to value inventories. On August 1, there were 16000 units valued at $ 32000 in the beginning inventory. On August 10, 24000 units were purchased for $ 6.00 per unit. On August 15, 35000 units were sold for $ 12 per unit. The amount charged to cost of goods sold on August 15 was

$ 170000.

$ 144000.

$ 154000.

$ 32000.