A firm has two production runs a year to create inventory for sale. In the first run, 300,000 units are made at a unit cost of $2. In the second run, 300,000 units are made at a unit cost of $2.10. Over the course of the year, the firm sells 450,000 units. Under LIFO the cost of goods sold is:

• A. $300,000
• B. $600,000
• C. $930,000
• D. $915,000