A company purchases goods for \$5,000 under FOB Shipping Point terms with a freight cost of \$200. Later, they sell the goods for \$7,000 under FOB Destination terms, incurring a freight cost of \$150. What is the total cost of goods sold?

• A. \$5,000
• B. \$5,150
• C. \$5,350
• D. \$5,200

Answer: (D)