Fill in the blanks of the Cost of Goods Sold table respectively. There are $2000$ units of ending inventory with an average cost of $$50$ per unit.

Beginning inventory $55\mathrm{.}000,00$

Plus: Purchases $?$

Freight$-$in and import duty $31\mathrm{.}200,00$

Cost of goods available for sale $86\mathrm{.}200,00$

Less: Ending inventory $?$

Cost of goods sold $150\mathrm{.}000,00$

a$)163\mathrm{.}800$; $100\mathrm{.}000$

b$)195\mathrm{.}000$; $200\mathrm{.}000$

c$)195\mathrm{.}000$; $100\mathrm{.}000$

d$)163\mathrm{.}800$; $218\mathrm{.}800$