A company purchased 90 units for $30 each on January 31. It purchased 150 units for $25 each on February 28. It sold 150 units for $80 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. $6,450 B. $3,750 C. $4,200 D. $2,700