Glasgow Enterprises started the period with 80 units in beginning inventory that cost $2.20 each. During the period, the company purchased inventory items as follows. Glasgow sold 350 units after purchase 3 for $10.40 each.

Purchase	No. of Items			Cost
1		330		$	2.70
2		135		$	2.80
3		55		$	3.20

Glasgow's ending inventory under LIFO would be:

a. 635

b. 700

c. 800

d. 550