The Bisset Corporation Uses Raw Material a in a Manufacturing

The Bisset Corporation uses Raw Material A in a manufacturing process.Information as to balances on hand,purchases,and requisitions of Raw Material A is given in the following table. Raw Material A If a perpetual inventory record of Raw Material A is maintained on a FIFO basis,200 units on hand on August 18 will consist of:

A) 100 units @ $1.40,80 units @ $1.55 and 20 units @ $1.62.
B) 100 units @ $1.55 and 100 units @ $1.62.
C) 150 units @ $1.62 and 50 units @ $1.55.
D) 200 units @ $1.55.