46) 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?

A) $400

B) $490

C) $560

D) $540

It says the answer is B, I am having trouble figuring out how to get that answer