During March 2021, Weise Ltd made the following purchases of inventory: 1 March bought 30 units @ 140 per unit On 12 March bought 20 units @ 150 per unit On 31 March, the company sold 30 units at a price of 145 per unit. The company uses First-in First-out method of inventory valuation. What is the value of closing inventories at 31 March 2021? A) 3,000 B 2,800 C) 4,200 D) 4,500