A company purchased 80 units for $20 each on January 31. It purchased 180 units for $30 each on February 28. It sold 180 units for $60 each from March 1 through December 31. If the company uses the weighted - average inventory costing method, calculate the amount of Cost of Goods Sold on the income statement for the year ending December 31. (Assume the company uses the perpetual inventory system. Round any intermediate calculations two decimal places, and your final answer to the nearest dollar.) --- O A. $4,846 O B. $7,000 OC. $5,400 OD. $1,600