Units Sold at Retail Date Nov. 1 Nov. 2 Nov. 8 Nov. 12 Activities Beginning inventory Purchase Sales Purchase Units Acquired at Cost 5 units @ $32 = $160 10 units @ $34 = $340 12 units @ $66 6 units @ $37 = $222 Using the UFO perpetual inventory method, what was the amount recorded in the cost of goods sold account for the 12 units sold? Multiple Choice 5374 $404 $426 $272 C $318