Martin Sales Had a Beginning Inventory Balance of $120 Made

Multiple Choice

Martin Sales had a Beginning inventory balance of $120 made up of 10 units purchased for $12.00 per unit.Early in the month,they purchased 16 units at $10.00 per unit.Later that month,they sold 15 units.Martin uses a perpetual inventory system,and applies the average-costing method.
-How much is Cost of goods sold for the month? (When calculating average cost,please round to the nearest cent.When calculating Cost of goods sold and Ending inventory,please round to the nearest whole dollar.)

A) $162
B) $170
C) $158
D) $168