A company purchased 200 units for $30 each on January 31 . It purchased 95 units for $40 each on February 28 . It sold 150 units for $55 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 perpetual inventory system.) A. $9.800 B. $5,450 c. $3.800 D. $6.000