A company has beginning inventory of 42 units at a cost of $13.00 each on October 1. On October 5, it purchases 27 units at $14.00 per unit. On October 12 it purchases 37 units at $15.00 per unit. On October 15, it sells 81 units. Using the FIFO periodic inventory method, what is the value of the inventory at October 15 after the sale?

• $375.00

• $405.00

• $780.00

• $700.00

• $325.00