A Company Has Inventory of 15 Units at a Cost

Multiple Choice

A company has inventory of 15 units at a cost of $12 each on August 1. On August 5, it purchased 10 units at $13 per unit. On August 12 it purchased 20 units at $14 per unit. On August 15, it sold 30 units. Using the FIFO perpetual inventory method, what is the value of the inventory at August 12 after the sale?

A) $140.
B) $160.
C) $210.
D) $380.
E) $590.