Use this information to answer the following question. Dec. 1 Inventory 15 units @ $4.00 8 Purchase 60 units @ $4.40 17 Purchase 30 units @ $4.20 25 Purchase 45 units @ $4.80 Total sales 100 units Assuming that the specific identification method is used

and that ending inventory consists of 15 units from each of the three purchases and five units from the January 1 inventory, cost of goods sold is

A) $221.
B) $418.
C) $338.
D) $445.


Answer: D

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