Consider the following information for this question:

September 1 Inventory 10 @ $2.00

8 Purchased 40 @ $2.20

17 Purchased 20 @ $2.10

25 Purchased 30 @ $2.40

Units Sold: 70

Assume that of the 70 units sold, 5 units were sold on Sept. 5, 30 were sold on Sept. 15, 25 were sold on Sept. 20, and 10 were sold on Sept. 30. Calculate ENDING INVENTORY (NOT Cost of Goods Sold) under LIFO method, assuming that the PERPETUAL inventory system is used:

		a. $154.00.
		b. $69.00.
		c. $67.00.
		d. $156.00.