Jenny Company uses a perpetual inventory system. Determine the cost of ending inventory at March 31 and cost of goods sold (COGS) for March under FIFO. Mar 1: Beginning inventory: 200 units @ $5 total cost = $1,000 300 units @ $6 Mar 3: Purchase: total cost = $1,800 Mar 6: Sales: 250 units 100 units @ $7 Mar 30: Purchase: total cost = $700 O a. Ending inventory of $1,300; COGS of $2,200 O b. Ending inventory of $1,400; COGS of $2,100 O c. Ending inventory of $2,100; COGS of $1,400 O d. Ending inventory of $2,200; COGS of $1,300