An economic entity produces on May 5, 20 chairs at the conversion cost of 10 lei / piece, on May 8 it produces 30 chairs at the conversion cost of 11 lei / piece, on May 14 it produces 16 chairs at the cost of conversion of 11.5 lei / piece. On May 12, it sells 35 chairs at the price of 20 lei / piece. Using the LIFO method, choose the right answer to journalize the download of chairs sold:

Revenue associated with cost of production = Finish goods 380

Finish goods = Revenue associated with cost of production 374

Revenue associated with cost of production = Finish goods 374

Finish goods = Revenue associated with cost of production 380