Use This Information to Answer the Following Question A Periodic Inventory System Is Used

Multiple Choice

Use this information to answer the following question. $\begin{array}{rll}\text { Jan. } & 1 & \text { Inventory } \\& 8 & \text { Purchase } \\&17 & \text { Purchase } \\&25 & \text { Purchase } \\&& \text { Total sales }\end{array}\begin{array}{l}15 \text { units@\$4.00 } \\60 \text { units } @ \$ 4.40 \\30 \text { units } @ \$ 4.20 \\45 \text { units } @ \$ 4.80\\100 \text { units }\end{array}$

A periodic inventory system is used.
Ending inventory under LIFO is

A) $452.
B) $429.
C) $214.
D) $237.