A company buys and sells units of coffee machines as follows:

10 January	Buy	2 units	69 per unit
15 February	Buy	3 units	63 per unit
15 March	Sell	2 units	66 per unit

Under the Last In, First Out (LIFO) method, the closing inventory is:

Select one:

201.0

189.0

63.0

None of the other answers is correct