For the Current Month, the Beginning Inventory of Elipresse Inc $\mathrm{CHF} 6,800$

For the current month, the beginning inventory of Elipresse Inc. consisted of 3 units that cost CHF6,500 each. During the month, the company made two purchases: 4 units at $\mathrm{CHF} 6,800$ each and 1 units at CHF6,750. Elipresse sold 5 units during the month. If Elipresse uses specific identification and wishes to maximize net income, the units costs allocated to cost of goods sold will be:

A) 5 units@CHF6,500.
B) 4 units@CHF6,800and 1 unit @CHF6,750
C) 3 units@CHF6,500and 1 unit @CHF6,800
D) 3 units@CHF6,500,1 unit @CHF6,750and 1 unit @CHF6,800