A Company Had the Following Purchases and Sales During Its

A company had the following purchases and sales during its first year of operations:
$$\begin{array} { | l | l | l | } \hline & \text { Purchases } & \text { Sales } \\\hline \text { January: } & 10 \text { units at } \$ 120 & 6 \text { units } \\\hline \text { February: } & 20 \text { units at } \$ 125 & 5 \text { units } \\\hline \text { May: } & 15 \text { units at } \$ 130 & 9 \text { units } \\\hline \text { September: } & 12 \text { units at } \$ 135 & 8 \text { units } \\\hline \text { November: } & 10 \text { units at } \$ 140 & 13 \text { units } \\\hline\end{array}$$
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) $8,670.
B) $3,540.
C) $5,400.
D) $5,130.
E) $3,270.