Harris Company had the following balances and transactions during 2016 10 March 10 June 30 October What would the cost of sales be as reported on the income statement for the year ending 31 December 2016 it the perpetual first-in, first-out costing method is used? 100 units at $80 Sold 60 unds Purchased 270 units at $85 Sold 160 units O A. $30 950 0 B. $18 200 O C. $13 400 OD $8 000