Kam Company uses a periodic inventory system and has the following Units Unit Cost Total Cost Inventory, January 1 8,000 $11 $88,000 Purchases, June 19 13,000 $12 $156,000 Purchases, Nov. 8 5,000 $13 $65,000 If 9.000 units are on hand at December 31, the cost of the ending inventory under FIFO is Select one a $209,000 b. $100,000 c. $ 113,000 d. $196 000