Table 6-4
Assume the Following Data for Burnette Sales for 2019

Table 6-4
Assume the following data for Burnette Sales for 2019: $$\begin{array} { | c | l | } \hline \text { Beginning inventory } & 10 \text { units at } \$ 7 \text { each } \\\hline \text { March } 18 \text { purchase } & 15 \text { units at } \$ 9 \text { each } \\\hline \text { Sale } & 20 \text { units at } \$ 15 \text { each } \\\hline \text { June } 10 \text { purchase } & 20 \text { units at } \$ 10 \text { each } \\\hline \text { Sale } & 12 \text { units at } \$ 15 \text { each } \\\hline \text { October } 30 \text { purchase } & 12 \text { units at } \$ 11 \text { each } \\\hline \text { Sale } & 10 \text { units at } \$ 16 \text { each } \\\hline\end{array}$$ On December 31, a physical count reveals 15 units on hand.
-Refer to Table 6-4. Assume a perpetual inventory system. Under FIFO method, the cost of goods sold for the second sale (12 units) would be calculated as:

A) $165.
B) $105.
C) $115.
D) $135.