The following information was available from the inventory records of Jun 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

Assuming that Jun maintains perpetual inventory records, what should be the cost of goods sold during January, using the average inventory method, rounded to the nearest dollar?

Group of answer choices

$192,516.

$190,413.

$189,861.

$188,286.