For the current month, the beginning inventory of Elipresse Inc. consisted of 3 units that cost CHF3,300 each. During the month, the company made two purchases: 4 units at CHF3,480 each and 1 units at CHF3,450. Elipresse sold 5 units during the month. If Elipresse uses specific identification and wishes to maximize net income, the unit costs allocated to cost of goods sold will be:

a. 5 units@CHF3,300.

b. 4 units@CHF3,480 and 1 unit @CHF3,450

c. 3 units@CHF3,300 and 1 unit @CHF3,480

d. 3 units@CHF3,300, 1 unit @CHF3,450 and 1 unit @CHF3,480