The following information was available from the inventory records of Rich Company for January:

Units Unit Cost Total Cost

Balance at January 1 9,000 $9.77 $87,930

Purchases:

January 6 6,000 10.30 61,800

January 26 8,100 10.71 86,751

Sales:

January 7 (7,500)

January 31 (11,100)

Balance at January 31 4,500

A)Assuming that PERIODIC inventory record are kept, the COGS on a FIFO basis is:

48195, 192516, 188286, 43965