Kam Company uses a periodic inventory system and has the following: 0 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 goods sold under average cost is: Select one a $106.962 b_$108,000 c$180,000 d. $202,038