A company buys and sells units of design t-shirts as follows:

1 January	Buy	2 units	81 per unit
1 February	Buy	3 units	94 per unit
1 March	Sell	2 units	80 per unit

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

Select one:

A. 94.0

B. 282.0

C. 162.0

D. None of the other answers is correct