A company had the following purchases during the current year:

A company had the following purchases during the current year:



Jan: 10 units at $ 120
Feb: 20 units at $130
May: 15 units at $140
Sep: 12 units at $150
Nov: 10 units at $160


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.





Answer: B


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