Bramble has the following inventory information.

July 1 Beginning Inventory 30 units at $19$570

7 Purchases 50 units at $201000

22 Purchases 10 units at $23230

_________

$1800

A physical count of merchandise inventory on July 31 reveals that there are 40 units on hand. Using the FIFO inventory method, the amount allocated to cost of goods sold for July is

a) $996.

B) $970.

C) $1020.

D) $977.