3) Inventory data for Bad Buys Company for January 2021 are as follows: (3)

January 1 balance 80 units at $25

January 10 purchase 100 units at $28

January 15 sale 120 units

January 21 purchase 90 units at $32

January 28 sale 110 units

Using FIFO, calculate the cost of goods sold as of January 31, 2021.