Baldwin, Inc. had the following balances and transactions during 2019 Beginning Merchandise Inventory as of January 1, 2019 March 10 June 10 October 30 125 units at $82 Sold 50 units Purchased 270 units at $84 Sold 175 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. $14,550 OB. $18,650 O C. $32,930 O D. $10,250