Noll CoHad 450 Units of Product a on Hand at January

Multiple Choice

Noll Co.had 450 units of product A on hand at January 1, 2007, costing $42 each.Purchases of product A during January were as follows: $\begin{array}{rrr}\text { Date}&\text { Units}&\text { Unit Cost }\\\hline \text { Jan. } 10 & 600 & \$ 44 \\18 & 750 & 46 \\28 & 300 & 48\end{array}$ A physical count on January 31, 2007 shows 600 units of product A on hand.The cost of the inventory at January 31, 2007 under the LIFO method is

A) $28,200.
B) $26,700.
C) $25,500.
D) $24,600.