Glasgow Enterprises started the period with 85 units in beginning inventory that cost $2.00 each. During the period, the company purchased inventory items as follows. Glasgow sold 375 units after purchase 3 for $10.20 each.

Purchase	No. of Items			Cost
1		350		$	2.50
2		125		$	2.60
3		50		$	3.00

Glasgow's ending inventory under LIFO would be:

Select one:

A.

$705.

B.

$545.

C.

$470.

D.

$611.