ETIT Sampe Company has the following data available: Transaction Units Purchased Unit Cost Units Sold 400 $10 $13 Beginning Inventory March 1 Purchase 200 April 25 Sale 350 June 10 Purchase 300 $14 July 20 Sale 250 October 30 Purchase 350 $18 December 15 Sale 400 If Sampe Company uses a perpetual FIFO inventory system, the cost of goods sold for the year is O A. $13,950 O B. $12,600 O C. $10,000 O D. $12,350