Matty's Sporting Goods had the following inventory records for the month of January.

Beginning inventory

70 units @ $100 per unit

Sales, Jan. 1 - Jan. 10

50 units

Purchase, Jan. 11

40 units @ $103 per unit

Sales, Jan. 12 - Jan. 20

50 units

Purchase, Jan. 21

50 units @ $105 per unit

Sales, Jan. 22-31

40 units

Assuming the first in first out (FIFO) method is used, what is Matty's total Cost of Goods Sold for the month of January?

Select one:

A. $14,280

B. $14,270

C. $14,320

D. $14,300