A company had the purchases shown below during the current year. On December 31, there were 26 units remaining in ending inventory. These 26 units consisted of 2 from January, 4 from February, 6 from May, 4 from September, and 10 from November. Using the specific identification method, what is the cost of the ending inventory?

January 10 units @ $120
February 20 units @ $130
May 15 units @ $140
September 12 units @ $150
November 10 units @ $160
a. $3,500
b. $3,800
c. $3,960
d. $3,280
e. $3,640