A company's inventory records report the following in November of the current year:

Date	Activities	Units Acquired at Cost	Units Sold at Retail
November 1	Beginning inventory	5 units @ $20 = $100
November 2	Purchase	10 units @ $22 = $220
November 8	Sales		12 units @ $54
November 12	Purchase	6 units @ $25 = $150

Using the LIFO perpetual inventory method, what was the amount recorded in the cost of goods sold account for the 12 units sold? Multiple Choice

• $254

• $260

• $282

• $188

• $210