Hill & Scott Company makes financial calculators. During the current year, Hill & Scott manufactured 106,700 financial calculators. Finished goods inventory had the following units on hand: January 1 December 31 1,386 units 1,144 units If each financial calculator had a per-unit product cost of $130, what was the cost of goods sold in the current year? Oa. $10,864,000 Ob. $10,839,360 Oc. c. $13,902,460 Od. $11,005,120