During July the Following Purchases and Sales Were Made by Phast

During July the following purchases and sales were made by Phast Company. There was no beginning inventory. Phast Company uses a perpetual inventory system. $\begin{array}{rcrc} & \text { Purchases } & & \text { Sales } \\\text { July } 3 & 40 \text { units @ } \$ 14 & \text { July } 13 & 50 \text { units } \\11 & 40 \text { units } @ \$ 15 & 22 & 20 \text { units } \\20 & 20 \text { units } @ \$ 16 & &\end{array}$
Under the LIFO method the cost of goods sold for each sale is: $\begin{array} { l r r } & { \text { July 13 } } & \text { July 22 } \\\end{array}$
A) $\begin{array} { l r r } & \$ 700 && \$ 280 \\\end{array}$
B) $\begin{array} { l r r } & 710 &&& 300 \\\end{array}$
C) $\begin{array} { l r r } & 750 &&& 300 \\\end{array}$
D) $\begin{array} { l r r } & 800 &&& 320\end{array}$