Berring Sales Uses FIFO

Berring Sales uses FIFO.The partially completed inventory record for January appears below. On January 14,the company sold 10 units.On January 29,the company sold 50 units.
-Complete the inventory record through the January 14 sale and calculate the Cost of goods sold for the sale on January 14.(Please round to the nearest whole dollar.)

A) $40
B) $46
C) $38
D) $43