For the Current Month, the Beginning Inventory of Elipresse Inc $@ \mathrm{CHF}, 800$

Multiple Choice

For the current month, the beginning inventory of Elipresse Inc.consisted of 3 units that cost CHF6,500 each.During the month, the company made two purchases: 4 units at CHF6,800 each and 1 units at CHF6,750.Elipresse sold 5 units during the month.If Elipresse uses specific identification and wishes to maximize net income, the units costs allocated to cost of goods sold will be:

A) 5 units@CHF6,500.
B) 4 units@CHF6,800and 1 unit @ CHF6,750
C) 3 units@CHF6,500 and 1 unit $@ \mathrm{CHF}, 800$
D) $\quad 3$ units@CHF6,500,1 unit @CHF6,750and 1 unit $@ C H F 6,800$