Baldwin Company had the following balances and transactions during? 2019:

Beginning Merchandise Inventory as of January? 1, 2019	150 units at $82
March 10	Sold 80 units
June 10	Purchased 270 units at $84
October 30	Sold 230 units

What would be reported as Cost of Goods Sold on the income statement for the year ending December? 31, 2019 if the perpetual inventory system and the

first??in,First?out inventory costing method are? used?

A.

$25,740

B.

$19,180

C.

$12,300

D.

$34,980