Baldwin, Inc. had the following balances and transactions during $2026$:

Beginning Merchandise Inventory as of January $1,2026175$ units at $$81$

March $10$

Sold $80$ units

June $10$

October $30$

Purchased $200$ units at $$84$

Sold $255$ units

What would be reported as Cost of Goods Sold on the income statement for the year ending December $31,2026$ if the perpetual inventory system and the first $-$ in$,$ first $-$ out inventory costing method are used?

A$.$ $$21,135$

B$.$ $$14,175$

C$.$ $$30,975$

D$.$ $$27,615$