A company had the following purchases and sales during its first year of operations:

$\backslash$table$[[,$Purchases,Sal,es$],[$January:$,10,$units,at$,$$$120,6,$units$],[$February:$,20,$units,at$,$$$125,5,$units$],[$May:$,15,$units,at$,$$$130,9,$units$],[$September:$,12,$units,at$,$$$135,8,$units$],[$November:$,10,$units,at$,$$$140,13,$units$]]$

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.$)$

Select one:

a$.$ $$8,670.$

b$.$ $$3,540.$

c$.$ $$5,400.$

d$.$ $$5,130$

e$.$ $$3,270.$