Use the following data for the question

PQR company has the following inventory records at December 31, 20x1.

Beginning inventory: 90 units at $9 per unit

Dec. 10 purchase: 280 units at $12 per unit

Dec. 22 purchase: 90 units at $13 per unit

At Dec 31, 240 units are still on hand.

What is the cost of goods sold during December if PQR uses the FIFO method?

A. $2,760

B. $3,120

C. $2,970

D. None of the above.

Your answer (A, B, C, or D)

Show your calculation in detail.