Dunkin Donuts had the following activity during the month of April:

Date	Transaction	Units	Unit Cost	Total Cost
April 01	Beg. Inventory	3,200	$57.90	$185,280
April 04	Purchase	3,400	58.28	198,152
April 25	Purchase	3,500	59.00	206,500

Dunkin had 3,050 units on hand in April. The sales price for all units sold in April was $79.00 per unit.

If Dunkin uses the FIFO inventory method, Ending Inventory on April 30th would be:

Select one:

a. $206,500

b. $176,504

c. $185,280

d. $179,950

e. $206,500