Eversoll Inc. uses the periodic inventory system.

June 1 On hand, 50 units @ $15.00 each $ 750.00

5 Purchased 115 units @ $15.10 each 1,736.50

14 Purchased 75 units @ $15.20 each 1,140.00

Total cost of goods available for sale $3,626.50

30 On hand, 90 units

If the June 30th inventory included 45 units from the June 5th purchase and 45 units from the June 14th purchase,

Eversoll's cost of goods sold for June under the specific identification method would be

a. $2,263.00

b. $2.373.00

c. $2,945.00

d. $3,626.50