A company's inventory records report the following:

Date Activities Units Acquired at Cost Units Sold at Retail

August $1$ Beginning inventory $15$ units @ $$26=$ $$390$

August $5$ Purchase $10$ units @ $$27=$ $$270$

August $12$ Purchase $20$ units @ $$28=$ $$560$

August $15$ Sales $30$ units sold

Using the FIFO perpetual inventory method, what is the value of the inventory at August $15$ after the sale?

Multiple Choice

$$420$

$$1,220$

$$280$

$$800$

$$230$