The following information relates to the inventory of Seattle Corporation for the month of September. Units Total cost Selling Price September 1 Opening balance 500 $6,000 September 3 Purchase 400 $5,000 September 5 Sale 700 $17.500 350 $4,550 September 10 Purchase September 18 Purchase 250 $ 3,375 September 25 Sale 450 $11,250 a. Required: Assume Seattle Corporation uses the perpetual FIFO inventory system, calculate the cost of goods sold ding inventory value, and gross profit for September. Select one: a. COGS $14,250, Ending Inventory $4,675, Gross Profit $14,500 b. COGS $14,150, Ending Inventory $4,675, Gross Profit $14,600 C. COGS $14,150, Ending Inventory $4.775, Gross Profit $14,600 d. COGS $14,350, Ending Inventory $4,575, Gross Profit $14.400 e. COGS $14,250, Ending Inventory $4.575, Gross Profit $14,500