The following are the inventory activities of ABCxYZ for the month of April $20$x$3$:

April $1$: Beginning inventory $40$ units at $$90/$unit

April $3$: Purchases $90$ units at $$88/$unit

April $12$: Purchases $110$ units at $92/$unit

April $23$: Sales $40$ units at $$150/$unit

April $30$: Sales $10$ units at $$200/$unit

How much is the cost of goods sold on the April $23$ sales transaction under the FIFO method?

$*$

$$6,000$

$$3,600$

$$8,000$

$$880$

$$21,640$