Malcom,Inc What Would Be Reported as Cost of Goods Sold on |

Malcom,Inc.had the following balances and transactions during 2017: $$\begin{array} { | l | l | } \hline \text { Beginning Merchandise Inventory as of January 1,2017 } & 150 \text { units at } \$ 81 \\\hline \text { March } 10 & \text { Sold } 60 \text { units } \\\hline \text { June } 10 & \text { Purchased } 270 \text { units at } \$ 85 \\\hline \text { October } 30 & \text { Sold } 210 \text { units } \\\hline\end{array}$$ What would be reported as Cost of Goods Sold on the income statement for the year ending December 31,2017 if the perpetual inventory system and the first-in,first-out inventory costing method are used?

A) $12,150
B) $17,490
C) $35,100
D) $22,350