I am studying for my exam and im not understanding how to solve this practice problem. I think quesion 1 is B, but after that I am lost.

The Shirt Shop had the following transactions for T-shirts for January, its first month of operations:

Jan. 2	Purchased 400 units @ $8	= $3,200
Jan. 25	Purchased 200 units @ $10	= $2,000

During January, 425 shirts were sold.

1. What is the amount of cost of goods sold The Shirt Shop will report for January?

a. $5,200

b. $3,200

c. $3,450

d. $3,683

2. What is the amount of ending inventory The Shirt Shop will report for January?

a. $2,000

b. $1,750

c. $5,200

d. $1,517

The Shirt Shop had the following transactions for T-shirts for February, its second month of operations:

Feb. 3	Purchased 280 units @ $13	= $3,640
Feb. 20	Purchased 90 units @ $15	= $1,350

During February 350 shirts were sold.

3. What is the amount of beginning inventory The Shirt Shop will report for February?

a. $3,640

b. $1,750

c. $0

d. $4,990

4. What is the amount of cost of goods sold The Shirt Shop will report for February?

a. $4,025

b. $4,690

c. $4,720

d. $3,640

5. What is the amount of ending inventory The Shirt Shop will report for February?

a. $1,350

b. $2,715

c. $2,765

d. $6,740