A company had the following inventory activity during April: Units Unit Cost Total Cost Beginning 800 $10.00 inventory $8,000 Purchase: April 5 1,400 11.00 15,400 Sale: April 8 (1,500) Purchase: April 17 900 10.50 9,450 Sales: April 24 (900) If the company is using a perpetual system and the FIFO cost formula, what is the cost of goods sold closest to? $25,700 $25,500 $25,200 $25,930