A company purchased $80$ units for $$30$ each on January $31.$ It purchased $180$ units for $$35$ each on February $28.$ It sold $180$ units for $$60$ each from March $1$

through December $31.$ If the company uses the first $-$ 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$.$ $$8,700$

B$.$ $$6,300$

C$.$ $$5,900$

D$.$ $$2,400$