K Baldwin, Inc. had the following balances and transactions Beginning Merchandise Inventory as of January 1, 2025 March 10 June 10 during 2025: 100 units at $82 Sold 70 units October 30 Purchased 270 units at $85 Sold 170 units What would be reported as Cost of Goods Sold on the income statement for the year ending December 31, 2025 if the perpetual inventory system and the first-in, first-out inventory co method are used? OA. $20,100 OB. $14,360 OC. $8,200 OD. $31,150 CEED