Can someone explain how to get the answer providing formulas and calculations? Thank you

196) The following information pertains to ABC: March 1 Beginning inventory - 30 units @ S5 March 3 Purchased 15 units @ $4 March 9 Sold 25 units @ $8 What is the cost of goods sold for ABC assuming it uses LIFO? A) $125 B) S85 D) $100. C) $110