18. Belle Co. has beginning inventory of 12 sets of paints at a cost of $1.50 each. During the year, the ;tore purchased 7 at $3.00, 8 at $3.25, and 12 at $3.50. By the end of the year, 31 sets were sold. Usin; :he LIFO method, the cost of ending inventory is A. $28.00. B. $12.00. C. $3.50. D. $21.00