Eastview company uses a perpetual LIFO inventory system, and has the following purchases and sales:

Date Activities Units required at cost Units sold at retail

Jan 1 Purchase 150 units @ $9 = $1,350

Jan 17 Sales 120 units sold

Jan 20 Purchase 160 units @ $11 = $1,760

Jan 29 Sales 150 units sold

What is the value of cost of goods sold?

a. $380

b. $2,730

c. $2,670

d. $440

e. $2,750