A company had the following purchases and sales during its first year of operations January: February: May: September: November: Purchases 10 units at $120 20 units at $125 15 units at $130 12 units at $135 10 units at $140 6 units 5 units 9 units 8 units 13 units On December 31, there were 26 units remaining in ending inventory. Using the Perpetual FIFO inventory valuation method, what is the value of cost of goods sold? (Assume all sales were made on the last day of the month.) $8,670 $3,540 O $5,400 O $5,130 O $3,270