During the past year, Golden Zippers sold 631 bronze zippers. Inventory records for the year are as follows:

DATE		QUANTITY	COST	TOTAL
January 1	Beginning Inventory	150	$28	$ 4,200
May 6	Purchase	250	29	7,250
September 13	Purchase	200	32	6,400
November 14	Purchase	350	40	14,000
December 26	Purchase	100	50	5,000
Total available for sale		1,050	$36,850

Using the FIFO method of inventory pricing, calculate the dollar value of the ending inventory.

a. $17,760.00

b. $18,772.00

c. $17,172.00

d. $19,028.00