The following information $is$ provided $by$ Charest $Co.$ for the month $of$ September:

DateUnitsUnit CostSeptember $1$Beginning inventory$300$$$1818$Purchase$4002425$Purchase$47035$Total$1,170$$$77$

Charest sold $400$ units $in$ September.

Calculate the cost $of$ goods sold and the cost $of$ ending inventory for the month $of$ September using the first$-in,$ first$-$out $(FIFO)$ method.

$a.$ Cost $of$ goods sold $is$ $$7,324,$ and ending inventory $is$ $$25,613.$

$b.$ Cost $of$ goods sold $is$ $$5,905,$ and ending inventory $is$ $$31,525.$

$c.$ Cost $of$ goods sold $is$ $$7,800,$ and ending inventory $is$ $$23,650.$

$d.$ Cost $of$ goods sold $is$ $$4,961,$ and ending inventory $is$ $$19,700.$