Use This Information to Answer the Following Question A Periodic Inventory System Is Used

Use this information to answer the following question. $\begin{array}{llll}\text { Jan. } & 1 & \text { Inventory } &15 \text { units @ } \$4.00 \\& 8 & \text { Purchase } & 60 \text { units } @ \$ 4.40\\&17 & \text { Purchase } & 30 \text { units } @ \$ 4.20 \\&25 & \text { Purchase } & 45 \text { units @ } \$ 8.40 \\&&\text { Total sales }& 100 \text { units }\end{array}$

A periodic inventory system is used.
Ending inventory under LIFO is

A) $452.
B) $429.
C) $214.
D) $237.