At Year-End, the Perpetual Inventory Records of Anderson Co

At year-end, the perpetual inventory records of Anderson Co. indicate 60 units of a particular product in inventory, acquired at the following dates and unit costs:
Purchased in August: 30 units at $750 per unit
Purchased in November: 30 units at $700 per unit
However, a complete physical inventory taken at year-end indicates only 50 units of this product actually are on hand.

-Assuming that Anderson uses the weighted average cost flow assumption, it should record this inventory shrinkage by:

A) Debiting Cost of Goods Sold $7,250.
B) Crediting Cost of Goods Sold $7,500.
C) Debiting Cost of Goods Sold $7,500.
D) Crediting Cost of Goods Sold $7,250.