Executive Corporation uses the perpetual inventory system and had the following information available: Units Unit Cost Total Cost Jan 1 Beginning inventory 15 $4.00 $ 60 20 Purchase 60 4.40 264 21 Sale 65 Jul 25 Purchase 30 4.20 126 Oct 20 Purchase 45 4.80 216 Nov 15 Sale 75 What is the value of the ending inventory if FIFO method is used? $256 $286 0 $356 $386