22. On June 30, Garcia's Computer Gadgets purchased 500 pieces of computer keyboards at $30 each, and on July 31, the company purchased another 550 pieces at $33 each. During the period, August to December, the company sold 650 pieces at $45 each. Assuming Garcia's Computer Gadgets uses the FIFO inventory costing method, what is the cost of ending inventory if it uses a perpetual inventory system? a. $10,200 b. $13,200 C. $1,800 d. $12,000