Baldwin, Inc. had the following balances and transactions during 2025: Beginning Merchandise Inventory as of January 1, 2025 125 units at $82 March 10 Sold 80 units June 10 Purchased 250 units at $86 October 30 Sold 205 units What would be reported as Cost of Goods Sold on the income statement for the year ending December 31, 2025 if the perpetual inventory system and the first - in, first-out inventory costing method are used? O A. $17,450 O B. $24,010 O C. $31,750 OD. $10,250