Create a perpetual inventory record for yourself to help answer the following question: A company purchased 200 units for $40 each on January 31. It purchased 165 units for $50 each on February 28. It sold 225 units at a sales price of $65 each from March 1 through December 31. If the company uses the last-in, first-out inventory costing method, what is the amount of Cost of Goods Sold on the income statement for the year ending December 31? (Assume that the company uses a perpetual inventory system.) $16,250 $10,650 $8000 $8250