A Company Purchased Inventory for $800 Per Unit

A company purchased inventory for $800 per unit. The inventory was marked up to sell for $1,000 per unit. The entries to record the sale and the cost of a unit of inventory would include debits to which of the following accounts?

A) Cash, $1,000; Cost of Goods Sold, $800
B) Cash, $800; Cost of Goods Sold, $1,000
C) Sales, $800; Inventory, $800
D) Sales, $1,000; Inventory, $800