A Company Purchased 100 Units for $20 Each on January

A company purchased 100 units for $20 each on January 31.It purchased 100 units for $30 on February 28.It sold 150 units for $45 each from March 1 through December 31.If the company uses the average cost inventory costing method,what is the amount of Cost of goods sold on the December 31 income statement?

A) $6,750
B) $3,750
C) $4,000
D) $3,500