Maki Company has the following data available:

Transaction	Units Purchased	Unit Cost	Units Sold
Beginning Inventory	750	$30
Oct. 1 Purchase	325	33
Oct. 10 Sale			425
Oct. 14 Purchase	450	37
Oct. 20 Sale			600
Oct. 22 Purchase	400	38
Oct. 29 Sale			525

If Maki Company uses a perpetual FIFO inventory system, the cost of ending inventory on October 31 is ________.

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Part 1

A.

$49,875

B.

$14,250

C.

$15,200

D.

$50,825