Tetra Company purchased 3,100 units of inventory that cost $7.5 each on January 1, 2016. An additional 4,100 units of inventory were purchased on January 12, 2016 at a cost of $4.85 each. Tetra Company sold 5,100 units of inventory on January 20, 2016. Which of the following entries would be required to recognize the cost of goods sold assuming that Tetra Co. uses the perpetual inventory method and a FIFO cost flow method?

A.	Inventory	32,950
	Cost of Goods Sold		32,950
B.	Cost of Goods Sold	33,050
	Inventory		33,050
C.	Cost of Goods Sold	32,950
	Inventory		32,950
D.	Inventory	33,050
	Cost of Goods Sold		33,050

Option DOption BOption COption A