Pluto Co. had the following information available: Beginning inventory: 10 units @ $520 = $5,200 January purchase: 5 units @ $600 = $3,000 March purchase: 10 units @ $610 = $6,100 July purchase: 15 units @ $620 = $9,300 November purchase: 20 units @ $700 = $14,000 The accounting records show that 5 units were sold from beginning inventory, 3 units were sold from the January purchase, and 8 units were sold from the November purchase. Using the Specific Identification method, what amount is cost of goods sold? a. $10,000 b. $9,500 c. $27,600 d. $30,000