Paulos beginning inventory for May was $14,750, his ending inventory was $12,000 and his purchases for May were $42,500. In addition, employee meals were $1,000 and $600 in cooking wine lemons were transferred from the bar to the kitchen. Total food sales were $142,400 with total sales of $168,300. What was Paulos food cost % for the month?

A: 26.7%.

B: 30.7%

C:31.5%

D:36.5%