1. The following data represent the beginning inventory and, in the order of occurrence, the purchases and sales of Tina Star Company for an operating period. Beginning Inventory Purchase No. 1 Sale No. 1 Purchase No. 2 Sale No. 2 Purchase No. 3 Totals Unit S 20 $116 20 124 A) $3,600 B) $3,640 C) $3,560 D) $3,840 90 70 200 Unit Cost 128 144 Total Cost $ 2,320 2,480 11,520 10,080 $26,400 Units Sold 30 80 110 Units on Hand 20 40 10 100 20 90 Assuming Tina Star Company uses FIFO perpetual inventory procedures, sale No. 1 is recorded as an entry to Cost of Goods Sold for: