Assuming Technogym Co. is buying and selling gym equipment and one of their products stationary exercise bike has the following inventory records for July 2021: July 1 Beginning Inventory 12 units @$500 per unit July 7 Purchase 25 units @$510 per unit July 15 Sale 23 units @ $1,000 selling price per unit July 21 Purchase 30 units @ $520 per unit July 22 Purchase return 2 units @$520 per unit July 27 Sale 22 units @$1,000 selling price per unit The cost of goods sold using FIFO method under perpetual inventory system is Select one: a. $26,170 O b. $22,910 c. $23,050 Od. $21,870