Noise Makers Inc. has the following inventory data:

July 1

Beginning inventory

30 units at $19

$5707

Purchases

105 units at $20

210022

Purchases

15 units at $22

330

$3000

A physical count of merchandise inventory on July 30 reveals that there are 48 units on hand. Using the average cost method, the value of ending inventory is

a)$930.

b)$976.

c)$960.

d)$990