Brinker, Inc. uses the perpetual inventory system. The following information is available for the month of July. Beginning inventory, July 1 is 1,000 units at $20 for $20,000, on July 9 Purchased 1,200 units at $23 for $27,600, on July 12 Sold 1,800 units, and on July 22 Purchased 800 units at $25 for $20,000. What is the Cost of Goods Sold amount using the LIFO inventory costing method at July 31?

A. $29,200 B. $39,600 C. $28,000 D. $38,400