Chess Top Uses the Periodic Inventory System

Chess Top uses the periodic inventory system.For the current month, the beginning inventory consisted of 200 units that cost $65 each.During the month, the company made two purchases: 300 units at $68 each and 150 units at $70 each.Chess Top also sold 500 units during the month.Using the LIFO method, what is the amount of cost of goods sold for the month?

A) $33,770.
B) $32,500.
C) $34,150.
D) $33,400.