Haney Corporations accounting records show that the beginning inventory was $460,000 on January 1, the first 2 quarters of the year had total purchases of $736,000, and Net Sales for the first 2 quarters were $900,000. If Haney normally has a 22% margin, what is the estimated Cost of Goods Sold for the first 2 quarters using the Gross Profit Method? Oa. $215,600 Ob. $574,080 Oc. $932,880 Od. $764,400