A company had the following purchases and sales during its first year of operations: On December 31, there were 26 units remaining in ending inventory. Using the Perpetual FIFO inventory valuation method, what is the value of cost of goods sold? (Assume all sales were made on the last day of the month.)
A)$5,400.
B)$3,540.
C)$5,130.
D)$8,670.
E)$3,270.