A Company Had the Following Purchases During Its First Year

Multiple Choice

A company had the following purchases during its first year of operations:
$$\begin{array} { | l | l | } \hline & \text { Purchases } \\\hline \text { January: } & 10 \text { units at } \$ 120 \\\hline \text { February: } & 20 \text { units at } \$ 130 \\\hline \text { May: } & 15 \text { units at } \$ 140 \\\hline \text { September: } & 12 \text { units at } \$ 150 \\\hline \text { November: } & 10 \text { units at } \$ 160 \\\hline\end{array}$$
On December 31,there were 26 units remaining in ending inventory.These 26 units consisted of 2 from January,4 from February,6 from May,4 from September,and 10 from November.Using the specific identification method,what is the cost of the ending inventory?

A) $3,500.
B) $3,800.
C) $3,960.
D) $3,280.
E) $3,640.