A company's inventory records report the following in November of the current year. Units Sold at Retail Date November 1 November 2 November 8 November 12 Activities Beginning inventory Purchase Sales Purchase Units Acquired at Cost 5 units @ $40 = $200 10 units @ $42 = $420 12 units @ $74 6 units @ $45 - $270 Using the LIFO perpetual inventory method, what was the amount recorded in the cost of goods sold account for the 12 units sold? O $522 $500 O O $454 O ( ) $328 O $390