The Boxwood Company sells blankets for $$34$ each. The following was taken from the inventory records during May. The company had no beginning inventory on May $1.$

Date Blankets Units Cost

May $3$ Purchase $10$

$$15$

$10$ Sale $4$

$17$ Purchase $15$

$$16$

$20$ Sale $7$

$23$ Sale $2$

$30$ Purchase $9$

$$21$

Assuming that the company uses the perpetual inventory system, determine the cost of goods sold for the sale of May $20$ using the FIFO inventory cost method.

a$.$ $$202$

b$.$ $$111$

c$.$ $$172$

d$.$ $$106$