McCafe began the month of October with 30 units of inventory costing $12 per unit on hand. During October, the following inventory purchases were made:

Date	Units	Unit Cost	Total Cost
October 02	60	$13	$780
October 10	50	$14	$700
October 17	40	$15	$600
October 24	45	$16	$720

During October, McCafe sold 110 units of its product at $22 per unit.

Determine COGS if the Company uses the Specific Identification Method and determines that all of the items purchased on October 17th and 24th and all of the items from Beginning Inventory were still on hand at year end.

Select one:

a. $700

b. $2,728

c. $1,640

d. $1,680

e. $1,480