Vargas Company uses the perpetual inventory method. Vargas purchased 2,000 units of inventory that cost $21 each. At a later date the company purchased an additional 2,400 units of inventory that cost $22 each. Vargas sold 2,100 units of inventory for $25. If Vargas uses a FIFO cost flow method, the amount of cost of goods sold appearing on the income statement will be:

A$42,000.

B$6,300.

C$44,200.

D$8,300.