5. Great Hunting Sdn. Bhd. imports components for input into its production process. In November 2020 the following deliveries into inventory and transfers to production took place in respect of component ITB765:

Date	Activity	Units
1 November	Balance of inventory at RM3 per unit	30
2 November	Delivery of inventory at RM3.30 per unit	50
18 November	Transfer to production	(40)

What is the value of the closing inventory, assuming that Great Hunting Sdn. Bhd. adopts the First-In, First-Out method?

A. RM123

B. RM126

C. RM120

D. RM132