Chase Co. uses the perpetual inventory method. The inventory records for Chase reflected the following information:Jan 1Beginning inventory400 units @ $2.50Jan 12Purchase500 units @ $2.30Jan 18Sales600 units @ $4.00Jan 21Purchase400 units @ $2.60Jan 25Purchase200 units @ $2.40Jan 31Sales550 units @ $4.00Assuming Chase uses a LIFO cost flow method, what is the amount of cost of goods sold for the sales transaction on January 18?

A. $1380
B. $1400
C. $1460
D. $1500


Answer: B

Business

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