(5 points) Luis, Corp. reported beginning inventory of 700 units that cost $13 each on January 1,2022 . They purchased an additional 2,450 units for $28 per unit on January 7 and 1,540 units on January 13 for $34 per unit. On January 9 , they sold 1,733 units and on January 21 they sold an additional 2,177 units. If Luis, Corp. uses a periodic FIFO inventory system, what will be the company's Cost of Goods Sold (COGS) for the month of January? (A 14) $108,430 $130,060 $103,540 $119,920