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. $\begin{array}{rll}\text { Jan. } & 1 & \text { Inventory } \\& 8 & \text { Purchase } \\&17 & \text { Purchase } \\&25 & \text { Purchase } \\&& \text { Total sales }\end{array}\begin{array}{l}15 \text { units@\$4.00 } \\60 \text { units } @ \$ 4.40 \\30 \text { units } @ \$ 4.20 \\45 \text { units } @ \$ 4.80\\100 \text { units }\end{array}$

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.