Use This Information to Answer the Following Question Assuming That the Specific Identification Method Is Used and That

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

Assuming that the specific identification method is used and that ending inventory consists of 15 units from each of the three purchases and five units from the January 1 inventory,cost of goods sold is

A) $221.
B) $418.
C) $338.
D) $445.