Sheffield has the following inventory data:

July 1		Beginning inventory		32 units at $64
5		Purchases		191 units at $59
14		Sale		127 units
21		Purchases		95 units at $61
30		Sale		89 units

Assuming that a perpetual inventory system is used, what is the cost of goods sold on a LIFO basis for July?

$13176

$12922

$12874

$12934