A company purchases goods for \$8,000 under FOB Shipping Point terms with a freight cost of \$300. Later, they sell the goods for \$10,000 under FOB Destination terms, incurring a freight cost of \$250. What is the total cost of goods sold?

• A. \$8,250
• B. \$8,550
• C. \$8,000
• D. \$8,300

Answer: (D)