Sunland Company has the following data related to an item of inventory: Inventory, March 1 Purchase, March 7 Purchase, March 16 Inventory, March 31 370 units @ $1.90 1350 units @ $2.00 280 units @ $2.05 530 units The value assigned to cost of goods sold if Sunland uses FIFO is $1076 $1023 $2955 $2903