Sample Company has the following data available:

$\backslash$table$[[$Transaction$,$Units Purchased,Unit Cost,Units Sold$],[$Beginning Inventory,$400,$$$11,],[$March $1$ Purchase,$200,$$$12,],[$April $25$ Sale,,,$350],[$June $10$ Purchase,$300,$$$14,],[$July $20$ Sale,,,$250],[$October $30$ Purchase,$350,$$$17,],[$December $15$ Sale,,,$400]]$

If Sample Company uses a perpetual FIFO inventory system, the cost of goods sold for the year is $$

A$.$ $$12,700$

B$.$ $$11,000$

C$.$ $$13,650$

D$.$ $$12,450$