Eneri Company's inventory records show the following data: Unit Cost $9.20 8.00 7.00 Units 10,000 9,000 6,000 Inventory, January 1 Purchases: June 18 November 8 A physical inventory on December 31 shows 4,000 units on hand. Eneri sells the units for $13 each. The company has an effective tax rate of 20%. Eneri uses the periodic inventory method. If the company uses FIFO, what is the gross profit for the period? A) $95,000 $99,266 B) C) $99,960 D) $103,800