Unitech Has the Following Inventory Information A Physical Count of Merchandise Inventory on July 31 Reveals

Multiple Choice

Unitech has the following inventory information.
$\begin{array} { r r l r } \text { July } 1 & \text { Beginning Inventory } & 30 \text { units at } \$ 19 & \$ 570 \\ 7 & \text { Purchases } & 105 \text { units at } \$ 20 & 2,100 \\ 22 & \text { Purchases } & 15 \text { units at } \$ 22 &\underline { 330 }\\&&& { \$ 3,000 } \end{array}$
A physical count of merchandise inventory on July 31 reveals that there are 45 units on hand. Using the FIFO inventory method, the amount allocated to cost of goods sold for July is

A) $\$ 870$ .
B) $\$ 930$ .
C) $\$ 2,070$ .
D) $\$ 2,130$ .