The January 28 fiscal year-end financial statements of Collette, Inc. reported the following information (in millions) Cost of sales: Y1 - 1,213,918, Y2 - 1,223,622 Inventories, net Y1 - 468,611, Y2 - 437,396 LIFO reserve Y1 - 3,476 Y2 - 3,275 If Collette had used the FIFO method of inventory costing, Year 2 COGS would have been: a. 1,213,717 b. 1,210,442 c. 1,214,119 d. 1,217,394 e. None