Saunders Corp., which accounts for inventory using the LIFO method, had 2,000 units in beginning inventory at a cost of $40 and had purchased 500 more for $43. During the quarter, 1,300 units were sold. It is expected that the ending inventory at year end will be 1,800 units as Saunders anticipates purchasing additional units for $45. The debit to cost of goods sold for the quarter would be:

A. $53,500

(B) $56,500

C. $55,000

D. $58,500