Baldwin Company had the following balances and transactions during 2019 Beginning Merchandise Inventory as of January 1, 2019 100 units at $81 March 10 Sold 70 units June 10 Purchased 200 units at $34 October 30 Sold 170 units What would be reported as Cost of Goods Sold on the income statement for the year onding December 31, 2019 if the perpetual invertory system and the first in first-out inventory costing method are used? O A. $19,860 OB. $8.100 OC. $24.900 OD. $14,190