Sampe Company Has the Following Data Available If Sampe Company Uses a Perpetual FIFO Inventory System, the l

Sampe Company has the following data available: $$\begin{array} { | l | c | c | c | } \hline \text { Transaction } & \text { Units Purchased } & \text { Unit Cost } & \text { Units Sold } \\\hline \text { Beginning Inventory } & 400 & \$ 10 & \\\hline \text { March 1 Purchase } & 200 & \$ 13 & \\\hline \text { April 25 Sale } & & & 350 \\\hline \text {June 10 Purchase } & 300 & \$ 14 & \\\hline \text { July 20 Sale } & & & 250 \\\hline \text { October 30 Purchase } & 350 & \$ 18 & \\\hline \text { December 15 Sale } & & & 400 \\\hline\end{array}$$
If Sampe Company uses a perpetual FIFO inventory system, the cost of goods sold for the year is ________.

A) $13,950
B) $12,350
C) $12,600
D) $10,000