A firm has beginning inventory of $270$ units at a cost of $$9$ each. Production during the period was $730$ units at $$13$ each. If sales were $370$ units, what is the cost of goods sold $($assume FIFO$)?$

Multiple Choice

$$ $$3,530$

$$ $$3,730$

$$ $$3,930$

$$ $$4,030$