# 31 A company had the following purchases during the current year: 10 units at $120 20 units at $130 January February May September November 15 units at $140 12 units at $150 10 units at $160 On December 31, there were 26 units remaining in ending inventory. These 26 units consisted of 2 from January, 4 from February, 6 from May, 4 from September and 10 from November. Using the specific identification method, what is the cost of the ending inventory? A. $3,500 B. $3,800 C. $3,960 D. $3,280 E. $3,640

\#31 A company had the following purchases during the current year: On December 31 , there were 26 units remaining in ending inventory. These 26 units consisted of 2 from January, 4 from February, 6 from May, 4 from September and 10 from November. Using the specific identification method, what is the cost of the ending inventory? A. $3,500 B. $3,800 C. $3,960 D. $3,280 E. $3,640