33) Evans Inc. had the following balances and transactions during 2014:

Beginning Merchandise Inventory 10 units at $70 March 10 Sold 8 units June 10 Purchased 20 units at $80 October 30 Sold 15 units

What is the amount of the company's Merchandise Inventory, as disclosed in the December 31, 2014 balance sheet as per the periodic last-in, first-out (LIFO) costing method? 33) ______ A) $400 B) $560 C) $540 D) $490