Blueberry Ltd Uses the FIFO Assumption with the Periodic Inventory

Multiple Choice

Blueberry Ltd uses the FIFO assumption with the periodic inventory method.
$\begin{array}{lrrr} & \text { Units } & \text { Unit Cost } \$ & \text { Total Cost } \$ \\\text { Beginning Inventory } & 8 & 12 & 96 \\\text { Purchases } & 15 & 14 & 210 \\\text { Purchases } & 23 & 15 & 345\end{array}$
Sales during year were 18 units. The value of closing stock at the end of the period is:

A) $236
B) $336
C) $415
D) $651