The following data represent the beginning inventory and, in the order of occurrence, the purchases and sales of Tina Star Company for an operating period. Units Sold Units 20 20 Unit Cost $116 124 Total Cost $ 2,320 2,480 30 Beginning Inventory Purchase No. 1 Sale No. 1 Purchase No. 2 Sale No. 2 Purchase No. 3 Totals Units on Hand 20 40 10 100 20 90 90 128 11,520 80 144 70 200 10.080 $26.400 110 Assuming Tina Star Company uses FIFO perpetual inventory procedures, sale No. 1 is recorded as an entry to cost of Goods Sold for A) $3,600 #of units available for sale-200 B) $3,640 # of units sold - 110 $3,560 D) $3,840