Trekking Company Had the Following Purchases During the Year On December 31, There Were 26 Units in Ending Inventory

Multiple Choice

Trekking Company had the following purchases during the year: $$\begin{array} { | l | l | } \hline \text { January 1: } & 10 \text { units at } \$ 120 \\\hline \text { February 1: } & 20 \text { units at } \$ 130 \\\hline \text { May I: } & 15 \text { units at } \$ 140 \\\hline \text { Neptember l: } & 12 \text { units at } \$ 150 \\\hline \text { Novermer l: } & 10 \text { units at } \$ 160 \\\hline\end{array}$$ On December 31, there were 26 units in ending inventory. These 26 units consisted of 2 from January, 4 from February, 6 from May, 4 from September, and 10 from November. Using the specific identification method, what is the cost of the ending inventory?

A) $3,500
B) $3,800
C) $3,960
D) $3,280
E) $3,640