ABC Company sells 75 units on June 3. The inventory data on that date are:

Lot	Date Acquired	Units	Cost per Unit	Total Cost
S-3	May 12	30	11.00	330
S-4	May 25	60	10.75	645
S-5	June 1	50	10.50	525

What amount of COGS should ABC record for the June 3 sale if it uses the LIFO (last-in, first-out) method?

		$787.50
		$813.75
		$793.75
		$825.00