Martin Sales Had a Beginning Inventory Balance of $120 Made

Multiple Choice

Martin Sales had a Beginning inventory balance of $120 made up of 10 units purchased for $12.00 per unit.Early in the month,they purchased 16 units at $10.00 per unit.Later that month,they sold 15 units.Martin uses a perpetual inventory system,and applies FIFO.
-How much is the Ending inventory balance?

A) $116
B) $130
C) $132
D) $110