13. Cougar Company had the following balances and transactions during 2019: Beginning Merchandise Inventory 120 units at $80 Sold 60 units Purchased 240 units at $82 March 10 une 10 October 30 old 110 units What would be reported as Cost of Goods Sold on the income statement for the year ending December 31, 2019 if the perpetual inventory system and the weighted-average inventory costing method are use nearest dollar.) A) $15,504 B) $24,480 d? (Round the unit costs to two decimal places and total costs to the C) $13,776 D) $8,976