ABC is a reseller of goods. The following transactions took place during March for ABC as it pertains to inventory: March 1 Inventory Balance of 200 units purchased at $20/ Unit March 7 Purchased 200 units at $22/ Unit March 10 Sold 300 units at a price of $40/ Unit March 15 Purchased 100 units at $23/ Unit March 21 Sold 150 units at a price of $40/ Unit March 25 Purchased 100 units at $24/ Unit What is the COGS for the month of March assuming the company is using the Perpetual - FIFO methodology for inventory valuation? $9,800$9,550$9,825$9,600