Moss Co$.$ uses the FIFO method to calculate ending inventory. Assuming $300$ units are not sold, the cost of goods sold is:

January $1$ Inventory $200$ units at $$9$ $$1,800$

Feb $15$ Purchase $300$ units at $$10$ $$3,000$

Aug $20$ Purchase $400$ units at $$11$ $$4,400$

Dec $20$ Purchase $100$ units at $$12$ $$1,200$

Group of answer choices

$$7,280$

$$7,600$

$$3,120$

$$3,400$

None of these