Cougar, Inc. had the following balances and transactions during 2025 Beginning Merchandise Inventory March 10 June 10 October 30 120 units at $81 Sold 60 units Purchased 240 units at $83 Sold 140 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 weighted average inventory costing method are used? (Round the unit costs to two decimal places and total costs to the nearest dollar.) OA. $11,564 OB. $13,216 OC. $16,424 OD. $24,780