Vargas Company uses the perpetual inventory system and the FIFO cost flow method. During the current year, Vargas purchased 1,800 units of inventory that cost $19 each. At a later date during the year, the company purchased an additional 2,200 units of inventory that cost $20 each. Vargas sold 1,900 units of inventory for $23. What is the amount of cost of goods sold that will appear on the current years income statement?

a) 7500 b)34200 c)5700 d)36200