Delightful Discs Has the Following Inventory Data A Physical Count of Merchandise Inventory on November 30 Reveals

Delightful Discs has the following inventory data: $\begin{array}{rll}\text { Nov. } 1 & \text { Inventory } & 30 \text { units } @ \$ 4.00 \text { each } \\8 & \text { Purchase } & 120 \text { units } @ \$ 4.30 \text { each } \\17 & \text { Purchase } & 60 \text { units } @ \$ 4.20 \text { each } \\25 & \text { Purchase } & 90 \text { units }@ \$ 4.40 \text { each }\end{array}$ A physical count of merchandise inventory on November 30 reveals that there are 100 units on hand. Ending inventory under LIFO is

A) $438
B) $421
C) $846
D) $863