Ia) Given the following data, calculate the cost of goods sold using the average-cost method. Round average cost per unit calculations to two decimal places. Round final answer to the nearest dollar. 1/1 Date Item Unit Beginning inventory_40 units at $10 per unit 5/10 Purchase of inventory 20 units at $30 per unit 10/9 Purchase of inventory 20 units at $32 per unit 12/31 Ending inventory 28 units A) $1,394 B) $1,066 C) $1,640 D) $3,046