The following data represent the beginning inventory and, in order of occurrence, the purchases and sales of Delacour, Inc. for an operating period. Units Unit Cost Total Cost Units Sold 30 $28 $ 840 2,000 Beginning Inventory Sale No. 1 Purchase No. 1 Sale No. 2 Purchase No. 2 Totals 44 20 100 880 $3,720 60 Assuming Delacour, Inc. uses FIFO perpetual inventory procedures, it records sale no. 2 as an entry to Cost of Goods Sold for: Select one: O A. $1,120 O B. $1,480 O C . $1,600 OD. $1,680