Consider the following data for Nafiz company during May 2020

Item	Date	Units	Cost per unit (price)	Total Dollars Amount
Beg. Raw materials	May1	600	15	9,000
Materials purchased	May4	800	16	12,800
Materials purchased	May11	600	18	10,800
Materials purchased	May20	700	20	14,000
Materials purchased	May28	500	22	11,000
Materials available for use	During May	3,200		$57,600

The remaining units at May 31 are 1,100 units.

Instructions: Calculate Raw materials used and ending balance assuming the company uses Fifo method.

a.

$38,600 R.M used and $19,000 the end balance

b.

$36,600 R.M used and $21,000 the end balance

c.

$40,600 R.M used and $17,000 the end balance

d.

$42,600 R.M used and $15,000 the end balance

e.

$34,600 R.M used and $23,000 the end balance