Coronado Company's inventory records show the following data: Unit Units Cost Inventory, January 1 9600 $9.00 Purchases: June 18 8600 7.00 November 8 5500 8.00 A physical inventory on December 31 shows 4000 units on hand. Coronado sells the units for $14 each. The company has an effective tax rate of 22%. Coronado uses the periodic inventory method. What is the cost of goods available for sale? $158600 $190600 $309600 $154600