HuCo begins operations in 20X4, uses the periodic method and makes...

HuCo begins operations in 20X4, uses the periodic method and makes the following merchandise purchases:

20X4Total units Unit costTotal cost

April 900$6$5,400

September 1,30079,100

20X5

March1,100 $8$8,800

November500105,000

If HuCo uses LIFO costing and sold 1,700 units each year, what is its 20X5 cost of goods sold?

a) $14,300

b) $12,700

c) $14,400

d) $12,800