Genji Inc. uses the specific identification inventory method to value month-end inventory. Genji determines that the ending inventory units consist of 5 units from beginning inventory, 10 units from the January 5th purchase, 25 units from the January 15th purchase, and 35 units from the January 25th purchase. What is Genjis cost of goods sold recognized for the month of January?

The following information is available for Genji Inc.

Date	Item	Units	Unit Cost
January 1	Beg. Bal.	20	$5.00
January 5	Purchase	60	$5.20
January 15	Purchase	100	$5.40
January 25	Purchase	50	$5.50

A physical inventory count shows 75 units in stock on October 31.

$890.00

None of these

$822.50

$404.50