White Cotton Ltd Uses a Periodic Inventories System and Rounds

White Cotton Ltd uses a periodic inventories system and rounds the average unit cost to the nearest dollar. The following data relates to White Cotton Ltd for the year ended 30 June 2021. $\begin{array}{ll}\text { Opening inventories }&1000 \text { units@average cost of } \$ 20 \text { each }\\\text { January purchases }&2500 \text { units@\$22 each }\\\text { February sales } & 1200 \text { units } \\\text { March sales returns } & 50 \text { units } \\\text { June sales } & 500 \text { units }\\\text { July purchases } & 3000 \text { units @\$25 each } \\\text { August sales } & 2400 \text { units } \\\text { October purchases } & 5000 \text { units @\$24 each } \\\text { November cales } & 4000 \text { units }\end{array}$ The cost of goods sold for the year using the weighted average method is:

A) $194 400
B) $186 300
C) $193 200
D) $185 150