The following data represent the beginning inventory and, in order of occurrence, the purchases and sales of Quebec, Inc. for an operating period. Units Sold Beginning Inventory 32 $54 $1,728 Sale No. 1 10 Purchase No. 1 28 60 1,680 Sale No. 2 32 Purchase No. 2 20 57 1,140 Totals 80 $4,548 42 Assuming Quebec, Inc. uses the FIFO perpetual inventory procedures, it records sale no. 2 as an entry to Cost of Goods Sold for: Select one: A. $1,728 B. $1,860 C. $1,896 D. $1,788