A company's inventory records report the following:

Date Activities Units Acquired at Cost Units Sold at Retail

August $1$ Beginning inventory $15$ units @ $$28=$ $$420$

August $5$ Purchase $10$ units @ $$29=$ $$290$

August $12$ Purchase $20$ units @ $$30=$ $$600$

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

$$300$

$$240$

$$450$

$$860$

$$1,310$