Nordic Industries uses a periodic inventory system. During its first month of operations, Nordic Industries purchased inventory as follows: Units Unit CostTotal CostJanuary 3150 $15  $2,250  January 12200  20   4,000  January 20250  20   5,000  January 25300  30   9,000   900     $20,250  There were 100 units in ending inventory on January 31.Under the LIFO cost method, what is the cost of goods sold for January?

A. $18,000
B. $18,750
C. $17,250
D. $19,500


Answer: B

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