Assume that Sparks uses a perpetual specific identification inventory system. Its ending inventory consists of 2 units from beginning inventory, 4 units from the Jan. 5 purchase, and 10 units from the Jan. 30 purchases. Calculate the dollar value of its ending inventory.

Jan 1	Beginning Inventory	10 @ $12
Jan 5	Purchase	10 @ $15
Jan 30	Purchase	10 @ $18
Feb 8	Sale	14 units

$186

$264

$160

$450