RJ Corporation has provided the following information about one of its inventory items:

Date	Transaction	Number of Units		Cost per Unit
1/1	Beginning Inventory		412			$	3,260
6/6	Purchase		812			$	3,660
9/10	Purchase		1,260			$	4,060
11/15	Purchase		812			$	4,320

During the year, RJ sold 3,060 units.

What was cost of goods sold using the FIFO cost flow assumption under a periodic inventory system?

A$12,028,960.B$11,918,960.C$12,012,060.D$12,169,120.