b) what is the value of COGS:

just need the answer.

During the year, ABC Inc determined ending inventory and COGS under FIFO cost flow and periodic inventory method. Other information available is as follows: Unit Unit Cost 100 200 $5 $6 Beginning inventory Purchase, January 12 Purchase, August 25 150 $7 200 Ending inventory What is the value of ending inventory: Select one: a. 1450 b. 1400 C 1350 d. 2700