A Company's Inventory Records Report the Following in November of the Current

Multiple Choice

A company's inventory records report the following in November of the current year: $$\begin{array} { | l | l | l | } \hline \text { Beginning } & \text { November 1 } & 5 \text { units } @ \$ 20 \\\hline \text { Purchase } & \text { November } 2 & 10 \text { units } @ \$ 22 \\\hline \text { Purchase } & \text { November 12 } & 6 \text { units } @ \$ 25 \\\hline\end{array}$$ On November 8, it sold 12 units for $54 each. Using the LIFO perpetual inventory method, what was the amount recorded in the cost of goods sold account for the 12 units sold?

A) $210
B) $188
C) $282
D) $260
E) $254