Foxie's uses FIFO for valuing inventory. They purchased 10 units on June 1 for $100 cash. They purchased another 5 units on June 8 for $55, on account. They track their inventory using a perpetual system. What is cost of goods sold for the 3 units they sold on June 10?

Select one:

A. $30

B. $31

C. $33

D. $165