Num. of units Unit cost Sales price Shipping cost (per unit) FOB Beginning Inventory, Jan. 1 100 10    0   Sold, Jan. 10 80   16 1 shipping point Purchased, Jan. 16 60 15   1 shipping point Sold, Jan. 18 50   20 1 destination Purchased, Jan. 20 70 18   1 destination Ending Inventory, Jan. 31 100           Under perpetual inventory system and weighted average cost method, what is the COGS in Jan.? 单项选择题

A

1820

B

1525

C

None of the other three

D

1487.5

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