A company had the following purchases and sales during its first year of operations: Purchases Sales 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 perpetua 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 $8,670 o $3.270 O $5,400 O $5130 $2.540