The Following Information Pertains to the Fan Company's Inventory Item

Multiple Choice

The following information pertains to the Fan Company's inventory item B1008:
$\begin{array}{rlrr}\text { March 1 } & \text { Inventory Balance } & 400 \text { units } &@\$ 3.10 \\5 & \text { Purchase } & 1,400 \text { units } &@ \$ 3.20 \\14 & \text { Purchase } & 280 \text { units } &@ \$ 3.25 \\31 & \text { Inventory Balance } & 520 \text { units } &\end{array}$
-In a periodic inventory system,the LIFO cost of goods sold is

A) $4,952.
B) $4,967.
C) $4,993.
D) $5,006.