A Company Had the Following Purchases and Sales During Its

A company had the following purchases and sales during its first year of operations: $$\begin{array} { | l | l | l | } \hline & \text { Purchases } & \text { Sales } \\\hline \text { January. } & 10 \text { units at \$120 } & 6 \text { units } \\\hline \text { February. } & 20 \text { units at \$125 } & 5 \text { units } \\\hline \text { May. } & 15 \text { units at \$130 } & 9 \text { units } \\\hline \text { September: } & 12 \text { units at \$135 } & 8 \text { units } \\\hline \text { November: } & 10 \text { units at \$140 } & 13 \text { units } \\\hline\end{array}$$
On December 31, there were 26 units remaining in ending inventory.
-Using the Periodic LIFO inventory valuation method, what is the cost of the ending inventory? (Assume all sales were made on the last day of the month.)

A) $3,364.
B) $3,405.
C) $3,200.
D) $5,400.
E) $3,270.