Use This Inventory Information for the Month of March to Answer

Multiple Choice

Use this inventory information for the month of March to answer the following question. $\begin{array}{rlll}\text { Mar. } &1& \text { Beginning inventory } & 20 \text { units @ } \$ 76 \\&7 & \text { Purchase } & 70 \text { units @ } \$ 80 \\&18 & \text { Sale } & 25 \text { units } \\&22 & \text { Purchase } & 10 \text { units @ } \$ 88 \\&29 & \text { Sale } & 40 \text { units }\end{array}$

Assuming that a perpetual inventory system is used,what is cost of goods sold (rounded) under the average-cost method?

A) $6,020
B) $3,210
C) $5,190
D) $2,810