Lamp Inc. sells lamps. During March 2018, its inventory records for the category "Nightstand Lamps" were as follows:

	Quantity	Price per Lamp	Total
Beginning Inventory	2,000 lamps	$26	= $52,000
March 7 Purchase	1,800 lamps	$29	= $52,200
March 11 Sale	2,500 lamps	N/A
March 17 Purchase	900 lamps	$31	= $27,900
March 23 Sale	800 lamps	N/A
March 28 Purchase	700 lamps	$32	= $22,400

Using the information above, perpetual LIFO ending inventory is:

Select one:

a. $54,900

b. $95,200

c. $59,300

d. $64,800