14) Baldwin, Inc. had the following balances and transactions during 2019: Beginning Merchandise Inventory as of January 1, 2019 March 10 June 10 October 30 100 units at $81 Sold 70 units Purchased 250 units at $86 Sold 170 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 first-in, first-out inventory costing method are used? A) $29,600 B) $14,470 C) $20,140 D) $8100