Concord Corporation sells one product and uses a perpetual inventory system. The beginning inventory consisted of 85 units that cost $ 21 per unit. During the current month, the company purchased 476 units at $ 21 each. Sales during the month totaled 356 units for $ 46 each. What is the cost of goods sold using the LIFO method?

$ 9996.

$ 16376.

$ 1785.

$ 7476.