29. SiCo begins operations in 20X2 and uses the periodic method. SiCo's December 31, 20X2 ending inventory consists of 400 units bought in January, 20X2 @ $11. Its December 31, 20X3 ending inventory consists of $ 1,300 units. During January, 20X3, SiCo buys 1,800 units @ $14; in July, it buys 2,200 units @ $17; and in October, it buys 2,300 units @ $13. If SiCo uses LIFO, its 20X3 costs of goods is...

A.) $80,000 B.) $79,900 C.) $80,800 D.) $78,700