Bach, Inc. has the following list of inventory Item Unit Cost Selling Price ARK $13,237 $20,282 NED $6,780 $7,194 SKS $18,342 $19,743 CCS $9.434 $11,324 FRD $27,414 $33,379 Under specific - identification, what is Bach's cost of goods sold if NED and FRD were not sold during the current period? ** O A. $51,349 OB $34,194 OC. $41,013 OD. $40,573