35. Harlan Corporation uses the periodic inventory system and the following information about their laptop computers is available:

Date	Transaction	Number of Units	Cost per unit
01/01	Beginning Inventory	100	$800
05/05	Purchase	200	$900
08/10	Purchase	300	$1000
10/15	Purchase	200	$1050

During the year, 600 laptop computers were sold. What were ending inventory and cost of goods sold on 12/31 under the LIFO cost flow assumption?

(A) Ending inventory: $560,000 Cost of Goods Sold: $210,000

(B) Ending inventory: $210,000 Cost of Goods Sold: $560,000

(C) Ending inventory: $170,000 Cost of Goods Sold: $600,000

(D) Ending inventory: $600,000 Cost of Goods Sold: $170,000