A Company Had the Following Purchases and Sales During Its

Multiple Choice

A company had the following purchases and sales during its first year of operations: On December 31,there were 26 units remaining in ending inventory.
-Using the periodic FIFO inventory costing method,what is the value of cost of goods sold? (Assume all sales were made on the last day of the month.)

A) $8,670.
B) $3,540.
C) $5,400.
D) $5,130.
E) $3,270.