cott Company had a beginning inventory on January $1$ of $100$ units of Product CRV at a cost of $$200$ per unit. During the year, the following purchases and return were made:

Mar. $15300$ units at $$224$

July $20250$ units at $$235$

Sept. $4200$ units at $$238$

Sept. $550$ units returned at $$238$

Dec. $2100$ units at $$250$

By year$-$end, $700$ units were sold. Scott Company uses a periodic inventory system.

Question: Determine the cost of goods available for sale

Question $1$ options:

$$206,650$

$$157,850$

$900$

$$48,800$

$200$

$$164,250$

$700$

$$42,400$

$$45,922$

$$160,727$