Evans Company Had the Following Balances and Transactions During 2016

Multiple Choice

Evans Company had the following balances and transactions during 2016. $$\begin{array} { | l | l | } \hline \text { Beginning inventory } & 30 \text { units at } \$ 70 \\\hline 10 \text { March } & \text { Sold } 27 \text { units } \\\hline 10 \text { June } & \text { Purchased } 90 \text { units at } \$ 80 \\\hline 30 \text { October } & \text { Sold } 84 \text { units } \\\hline\end{array}$$ What is the amount of the company's inventory,as disclosed in the 31 December 2016 balance sheet as per the periodic last-in,first-out (LIFO) costing method?

A) $720
B) $480
C) $630
D) $420