The inventory records for Radford Company reflected the following

Beginning inventory on May $1100$ units @ $$4\mathrm{.}00$

First purchase on May $7300$ units @ $$4\mathrm{.}40$

second purchase on May $17500$ units @ $$4\mathrm{.}60$

Third purchase on May $23100$ units @ $$4\mathrm{.}80$

Sales on May $31900$ units @ $$7\mathrm{.}80$

What is the amount of cost of goods sold assuming the LIFO cost flow method is used?

Multiple Choice

$$4,100$

$$2,360$

$$3,600$

$$4,320$