Assuming internal procurement, calculate the new moving average price (rounded to to decimal points), for t-shirts, after goods issue against a stock transfer order, using the values provided below:

• T-shirt Quantity before goods issue: 300
• T-shirt Value before goods issue: $4,200
• MAP before goods issue: $14.00
• Quantity of goods issue: 1500
• MAP at issuing plant: $15.10

a: 22650

b: 14.92

c:15.10

d:26850