ABC Co uses perpetual inventory system and Average Cost Method. The company's information for December 2021 is as follows: December 1-Beginning inventory value is $ 800 in total for 20 units of inventory. December 7- Sold 10 units $50 each. December 12- Purchased 15 units at the cost of $42 each. December 17- Sold 8 units $50 each. December 23-Sold 4 units $50 each. December 27- Purchased 8 units at the cost of $44 each. December 30- Sold 10 units $50 each. What amount should be recorded to COGS for the sale transaction on December 17? Select one: a. 164.80 1 b. 630 329.60 d. 431,201