Baldwin, Inc. had the following balances and transactions during 2019 Beginning Merchandise Inventory as of January 1, 2019 100 units at $81 March 10 Sold 50 units June 10 Purchased 200 units at $84 October 30 Sold 150 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 O A. $24.900 OB. 516,500 O C. $12.450 OD. 58,100