Starlight Company Has Inventory of 8 Units at a Cost

Multiple Choice

Starlight Company has inventory of 8 units at a cost of $200 each on October 1. On October 2, it purchased 20 units at $205 each. 11 units are sold on October 4.
- Using the LIFO perpetual inventory method, what is the value of inventory after the October 4 sale?

A) $3,500.
B) $3,485.
C) $3,472.
D) $3,445.
E) $3,461.