A company had the following purchases and sales during its first year of operations: Purchases January: 10 units at $120 February: 20 units at $125 May: 15 units at $130 September: 12 units at $135 November: 10 units at $140 Sales 6 units 5 units 9 units 8 units 13 units On December 31, there were 26 units remaining in ending inventory. Using the periodic FIFO inventory costing method, what is the value of cost of goods sold? (Assume all sales were made on the last day of the month.) Multiple Choice $3,270. O $3,540. $5,130. O O $8.670. $5,400. O