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 goods sold under average cost is Select one: a. $106,962 b. $108,000 O C. $180,000 d. $202,038