The inventory assumption methods and ending inventory values arepresented in the balance sheets of three companies as below:

Company A $1,200 First-in-first-out (FIFO)
Company B $1,000 Last-in-first-out (LIFO)
Company C $1,100 Average cost

If Cost of goods available for sale (COGAFS) is $5,800, what wouldbe the Cost of goods sold (COGS) for these three companies?

A)	Company A $4,800, Company B $4,600, and Company C $4,700.
B)	Company A $4,700, Company B $4,600, and Company C $4,600.
C)	Company A $4,800, Company B $4,700, and Company C $4,600.
D)	Company A $4,600, Company B $4,700, and Company C $4,800.
E)	Company A $4,600, Company B $4,800, and Company C $4,700.