Oasis Corporation begins business in 20X5, decides to use LIFO costing, and makes the following purchases in 20X5:

Oasis's 20X5 year-end physical count yields 4,600 units, and its 20X6 physical count yields 3,100 units. What is Oasis 20X6 ending inventory? When calculating the cost per unit, round the calculated result to two decimal places (for example, $30.10).

A $122,481

B $128,423

C $112,874

D $105,741

Purchase Date	Units Purchased	Unit Cost	Total Cost
February 12	600	$32	$19,200
May 4	2,300	$34	78,200
July 18	2,900	$35	101,500
September 11	2,200	$38	83,600
November 1	4,800	$40	192,000
December 8	1,100	$44	48,400
Total	13,900		$522,900