Jameson, Inc. had the following balances and transactions during 2025: Beginning Merchandise Inventory as of January 1, 2025 280 units at $74 March 10 Sold 70 units June 10 Purchased 100 units at $77 October 30 Sold 100 units What would be reported for Cost of Goods Sold on the income statement for the your ending December 31, 2025 if the perpetual inventory system and the last -in, first-out inventory costing method are used? O A. $5,180 O B. $12,880 OC. $7.700 OD. $12,580