The Egbert Company Uses an Industrial Chemical,XRG,in a Manufacturing Process

The Egbert Company uses an industrial chemical,XRG,in a manufacturing process.Information as to balances on hand,purchases,and requisitions of XRG is given in the following table. If a perpetual inventory record of XRG is maintained on a FIFO basis,the March 16 issue will consist of:

A) 300 kilograms @ $2.10 and 900 kilograms @ $2.25.
B) 1,000 kilograms @ $2.10 and 200 kilograms @ $2.25.
C) 1,200 kilograms @ $2.25.
D) 700 kilograms @ $2.10 and 500 kilograms @ $2.25.