A Company's Inventory Records Report the Following On August 15, It Sold 30 Units

Multiple Choice

A company's inventory records report the following: $$\begin{array} { | l | l | l | } \hline \text { August 1 } & \text { Beginning balance } & 15 \text { units } @ \$ 12 \\\hline \text { August } 5 & \text { Purchase } & 10 \text { units } @ \$ 13 \\\hline \text { August } 12 & \text { Purchase } & 20 \text { units } @ \$ 14 \\\hline\end{array}$$ On August 15, it sold 30 units. Using the FIFO perpetual inventory method, what is the value of the inventory at August 15 after the sale?

A) $140
B) $590
C) $380
D) $160
E) $210