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14. Company Espresso is an Italian coffee capsules importer which was established on Jan 01 2015. During 2015 the company's transactions regarding its inventory are as follows: Date Purchase / Sale Amount of capsules Price per capsule (*) 01/Jan/2015 Purchase 4,000 2.00 01/Apr/2015 Purchase ??? 1.50 01/Jun/2015 Purchase 3,000 2.50 01/Sep/2015 Sale 7,000 (*) In $ - before discounts Additional data: 1. According to the agreement between the supplier and Espresso company, if the company will acquire more than 5,000 capsules during 2015, it will be entitled to a 10% discount for all capsules acquired during that year (retroactive). 2. Transportation costs are $150 per shipment. 3. Net Purchases (net of discounts and including transportation costs) for 2015 are $18,450. Assume the company is using the perpetual inventory system and FIFO method, what is the amount of COGS for 2015? a. $11,550 b. $ 6,900 c. $12,500 d. $11,100 e. $11,150