Boxwood Company sells blankets for $$38$ each. The following information was taken from the inventory records during May. The company had no beginning inventory on May $1.$ Boxwood uses a perpetual inventory system.

Date Blankets Units Cost

May $3$ Purchase $9$ $$20$

$10$ Sale $4$

$17$ Purchase $16$ $$16$

$20$ Sale $6$

$23$ Sale $2$

$30$ Purchase $9$ $$23$

Determine the May $31$ inventory balance using the LIFO inventory costing method.

a$.$ $$575$

b$.$ $$208$

c$.$ $$643$

d$.$ $$435$