Holliday Company's Inventory Records Show the Following Data: a Physical

Holliday Company's inventory records show the following data: A physical inventory on December 31 shows 2,000 units on hand.Holliday sells the units for ₤6 each.The company has an effective tax rate of 20%.Holliday uses the periodic inventory method.What is the cost of goods available for sale?

A) ₤10,500
B) ₤18,000
C) ₤22,500
D) ₤51,000