Beginning Inventory and Purchases
Purchased	Units	Unit Cost	Total Cost
Beginning Inventory	15	$2	$30
May	16	$4	$64
June	20	$3	$60
July	12	$5	$60
Units Available For Sale	63		$214
Ending Inventory
Units on Hand	21	Cost of Units on Hand	$
Units Sold	42	Cost of Goods Sold	$

Using the FIFO method and the information in this image, what is the Cost of Units on Hand and Cost of Goods Sold during this period?

a.)

Cost of Units on Hand: $97 Cost of Goods Sold: $87

b.)

Cost of Units on Hand: $160 Cost of Goods Sold: $54

c.)

Cost of Units on Hand: $87 Cost of Goods Sold: $127

d.)

Cost of Units on Hand: $22 Cost of Goods Sold: $162