What is the COGS if Evelyn Enterprises use LIFO?

Information on Evelyn Enterprises inventories is below for the first quarter of 2021:
		Quantity	Unit Price	Total
	Beginning inventory, Jan. 1, 20X1	1000	10	$ 10,000
	(1) Purchase	2500	11	$ 27,500
	(2) Purchase	1250	10	$ 12,500
	(3) Purchase	1100	10.5	$ 11,550
	Ending inventory, Mar. 31, 20X1	1200

Group of answer choices

$12,200

$12,550

$49,000

$49,350