The Following Data Is Available Of the 1600 Items Sold, 300 Were Sold from the l

The following data is available:
$$\begin{array} { | l | l | l | } \hline \text { On hand at start of period } & 400 \text { units } & \$ 3.00 \text { unit cost } \\\hline \text { First purchase } & 600 \text { units } & \$ 3.50 \text { unit cost } \\\hline \text { Second purchase } & 700 \text { units } & \$ 3.30 \text { unit cost } \\\hline \text { Third purchase } & 500 \text { units } & \$ 3.40 \text { unit cost } \\\hline \text { Number of units available for sale } & 2,200 \text { total units } & \\\hline \text { On hand at end of period } & 600 \text { units } & \\\hline \text { Number of units sold during period } & 1,600 \text { sold } & \\\hline\end{array}$$ Of the 1600 items sold, 300 were sold from the beginning inventory, 500 were sold after the first purchase, 600 were sold after the second purchase and 200 were sold after the third purchase. The cost of goods sold under First-in, First-out (perpetual inventory) is:

A) $5,410.
B) $5,286.
C) $5,312.
D) $5,310.