During 2009, Accent Toys Plc., which began business in October of that year, purchased 10,000 units of a toy at a cost of 10 per unit in October. The toy sold well in October. In anticipation of heavy December sales, Accent purchased 5,000 additional units in November at a cost of .11 per unit. During 2009. Accent sold 12,000 units at a price of .15 per unit. Under the first in, first out (FIFO) method, what is Accent's cost of goods sold for 2009? 1) $120,000. 2) $122,000. 3) $124,000