Decision Company uses the perpetual inventory method. It provided the following inventory information for May:

May 1 On hand, 20 units @ $2 each $ 40

May 8 Purchased 100 units @ $3 each 300

May 15 Sold 90 units @ $12 each 1,080

May 24 Purchased 70 units @ $4 each 280

May 29 Sold 65 units @ $12 each 780

A. How many units are on hand on May 31?

B. How much is the cost of ending inventory at May 31 using LIFO?

C. How much is the cost of goods sold using FIFO?