The following data represent the beginning inventory and, in order of occurrence, the purchases and sales of Ramos, Inc. for an operating period.

	Units	Unit Cost		Total Cost		Units Sold
Beginning Inventory	32	$72		$2,304
Sale No. 1						10
Purchase No. 1	28	80		2,240
Sale No. 2						32
Purchase No. 2	20	76		1,520
Totals	80			$6,064		42

Assuming Ramos, Inc. uses the LIFO perpetual inventory procedures, sale no. 2 is recorded as an entry to Cost of Goods Sold for:

Select one:

A. $2,480

B. $2,384

C. $2,304

D. $2,528