Item 27 refers to the following information about goods bought and sold by a company. Date Bought Unit Units Price ($) Units Sold April 40 20 3.00 4.00 30 4 5 8 9 40 2.00 30 27. What is the value of stock at 9 April based on the FIFO method? (A) (B) (C) (D) $ 40.00 - $ 60.00 $ 80.00 $110.00