Sunland Company's inventory records show the following data:

		Units	Unit Cost
Inventory:	January 1	9900	$9.00
Purchases:	June 18	9100	8.00
	November 8	6400	8.00

A physical inventory on December 31 shows 3800 units on hand. Sunland sells the units for $15 each. The company has an effective tax rate of 24%. Sunland uses the periodic inventory method. What is the cost of goods available for sale?

$308700.

$187700.

$177500.

$213100.