The following information is provided for Sabatino Inc., about one of its inventory items: Date Item 1/1 Beginning Inventory 16/5 Purchase 10/9 Purchase 12/1 Purchase Number of Units Cost per Unit 400 $3,200 800 $3,600 1,200 $4,000 800 $4,200 During the year, Sabatino sold 3,000 units. What was cost of goods sold using the FIFO cost flow assumption? a. $11,480,000 b. $11,550,000 c. $11,680,000 d. $11,590,000