Dracopoli's Sporting Goods, which uses the perpetual inventory system, had the following inventory records for the month of January:

Beginning inventory	70 units @ $200 per unit
Sales, Jan. 1 - Jan. 10	50 units
Purchase, Jan. 11	40 units @ $206 per unit
Sales, Jan. 12 - Jan. 20	50 units
Purchase, Jan. 21	50 units @ $210 per unit
Sales, Jan. 22-31	40 units

Assuming the first in first out (FIFO) method is used, what is Dracopolis total Cost of Goods Sold for the month of January?

Select one:

A. $28,540

B. $24,900

C. $26,440

D. $28,740