Excalibur Company Uses the Perpetual Inventory Method What Is the Cost of Goods Sold for the Month

Excalibur Company uses the perpetual inventory method. Excalibur Company has the following data available for the month of January: $\begin{array}{|c|c|c|c|}\hline \text { Date } & \text { Transaction } & \text { Units } & \text { Unit Cost } \\\hline \text { Jan. } 1 & \text { Beginning inventory } & 200 & \$ 1.00 \\\hline \operatorname{Jan} .9 & \text { Purchase } & 300 & \$ 1.10 \\\hline \text { Jan. } 10 & \text { Sale } & 400 & \\\hline \text { Jan. } 15 & \text { Purchase } & 400 & \$ 1.16 \\\hline \text { Jan. } 18 & \text { Sale } & 300 & \\\hline \operatorname{Jan} .24 & \text { Purchase } & 100 & \$ 1.26 \\\hline\end{array}$
What is the Cost of Goods Sold for the month of January using LIFO?

A) $778
B) $810
C) $762
D) $766