A company purchased $200$ units for $$20$ each on January $31.$ It purchased $110$ units for $$30$ each on February $28.$ It sold $175$ units for $$45$ each from March $1$ through December $31.$ If the company uses the last $-$ in$,$ first $-$ out inventory costing method, what is the amount of Cost of Goods Sold on the income statement for the year ending December $31?($Assume that the company uses a perpetue inventory system.$)$

A$.$ $$4,000$

B$.$ $$7,300$

C$.$ $$4,600$

D$.$ $$3,300$