Baldwin, Inc. had the following balances and transactions during 2025 Beginning Merchandise Inventory as of January 1, 2025 100 units at $81 March 10 Sold 50 units June 10 Purchased 250 units at 586 October 30 Sold 150 units What would be reported as Cost of Goods Sold on the income statement for the year ending December 31, 2025 the perpetual inventory system and the first - in, first-out inventory costing method are used? O A $8,100 B. $16,700 C. $29.800 OD. $12,650