The Rogers, Inc. uses a periodic inventory system. The company has a beginning inventory of 1,950 units at $22 each on January 1. Rogers purchases 2,200 units at $21 each in February and 1,050 units at $23 each in March. There were no additional purchases or sales during the remainder of the year. Rogers sells 2,000 units during the quarter. If Rogers uses the LIFO method, what is its cost of goods sold? Multiple Choice $46,000 $1.000 $44,100 O $43,900