O'Meara Sales sells golf bags and uses a perpetual inventory system. O'Meara's inventory records show that at March 1, there were 30 units on hand at a cost of $135 each. Transactions related to purchase and sale of golf bags in March were as follows: Per unit Dale Transaction Units Cost Sales price Mar 2 Purchase 17 $127 Mar 5 Sale 10 $150 Mar 15 Purchase 12 $125 Mar 31 Sale 35 $150 Assume that the company uses the Average Cost method. Calculate the following: a. COGS for the month of March