Dunkin Donuts had the following activity during the month of April:

Date	Transaction	Units	Unit Cost	Total Cost
April 01	Beg. Inventory	3,200	$61.10	$195,520
April 04	Purchase	3,400	61.51	209,134
April 25	Purchase	3,500	63.00	220,500

Dunkin had 3,050 units on hand in April. The sales price for all units sold in April was $84 per unit.

If Dunkin uses the Average Cost inventory method, COGS reported on the monthly income statement on April 30th would be:

Select one:

a. $404,654

b. $624,065

c. $437,755

d. $188,455

e. $436,395