Assume Overland.com began October with 14 units of inventory that cost a total of $210. During October, Overland.com purchased and sold goods as follows:

Oct. 8 Purchase 42 units @ $16

14 Sale 35 units @ $32

22 Purchase 28 units @ $18

27 Sale 42 units @ $32

Suppose Overland.com used the LIFO inventory costing method and the periodic inventory system. Using the information above, determine Overland.com's cost of goods sold at the end of the month.

A. $126

B. $1260

C. $105

D. $1281