Time left 1:30:05 tion 21 yet vered ked out of ABC Company uses a periodic inventory system and has the following units and costs: Units Unit Costs Total Costs March 1 Beginning 8,000 $11 $88,000 lag question Inventory Puly 18 Purchases 13,000 $12 $156,000 October 7 Purchases 5,000 $13 $65,000 26,000 $309,000 If 9,000 units are on hand at Dec. 31, what is the cost of the ending inventory using FIFO? O a $113,000 O b. $100,000 Oc. $196,000 O d. $209,000