Chase Co$.$ uses the perpetual inventory method. The inventory records for Chase reflected the following

Jan $1$ Beginning inventory $400$ units @ $ $2\mathrm{.}50$

Jan $12$ Purchase $500$ units @ $ $2\mathrm{.}30$

Jan $18$ Sales $600$ units @ $ $4\mathrm{.}00$

Jan $21$ Purchase $400$ units @ $ $2\mathrm{.}60$

Jan $25$ Purchase $200$ units @ $ $2\mathrm{.}40$

Jan $31$ Sales $550$ units @ $ $4\mathrm{.}00$

Assuming Chase uses a LIFO cost flow method, the amount of cost of goods sold for the sales transaction on January $18$ is:

$$1460.$

$$1400.$

$$1380.$

$$1500.$