A company that uses the perpetual inventory system purchased

A company that uses the perpetual inventory system purchased 500 pallets of industrial soap for

$12,000

and paid

$770

for the

freight−in.

The company sold the whole lot to a supermarket chain for

$13,000

on account. The company uses the

specific−identification

method of inventory costing. What is the correctly records the cost of goods sold?

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