The following hammers were available for sale during the year for ZZZ Tools: 10 units at $40 Beginning inventory First purchase Second purchase 15 units at $50 30 units at $60 Third purchase 25 units at $65 ZZZ has 30 hammers on hand at the end of the year. What is the dollar amount of cost of goods sold for the year according to the LIFO method? $1,975 $2,650 $3,375 $1,950