Sheffield has the following inventory data: Nov. 1 Inventory 32 units @ $6.40 each 8 Purchase 127 units @ $6.85 each 17 Purchase 64 units @ $6.70 each 25 Purchase 95 units @ $7.00 each A physical count of merchandise inventory on November 30 reveals that there are 106 units on hand. Assuming that the specific identification method is used and that ending inventory consists of 32 units from each of the three purchases and 10 units from the November 1 inventory, cost of goods sold is O $1442. O $801. O $1447. O $1415