Thomas Engine Company is a wholesaler of marine engine parts. The activity of carburetor 2642J during the month of March is presented below.

Date		Balance or Transaction		Units		Unit Cost		Unit Sales Price
Mar 1		Inventory		3,200		$64.30		$86.50
4		Purchase		3,400		64.75		87.00
14		Sales		3,600				87.25
25		Purchase		3,500		66.00		87.25
28		Sales		3,450				88.00

If Thomas uses a first-in, first-out perpetual inventory system, the total cost of the inventory for carburetor 2642J at March 31 is

$196,115

$197,488

$201,300

$263,825