question 2 : WHAT IS THE TOTAL VALUE OF ENDING INVENTORY BY END OF DECEMBER,2021 (FYI:ROUND THE VALUE TO THE NEAREST 10)

ABC Co uses perpetual inventory system and Average Cost Method The company's information for December 2021 is as follows: December 1- Beginning inventory value is $ 800 in total for 20 units of inventory. December 7- Sold 10 units $50 each. December 12- Purchased 15 units at the cost of $42 each. December 17- Sold 8 units $50 each. December 23-Sold 4 units $50 each. December 27- Purchased 8 units at the cost of $44 each. December 30- Sold 10 units $50 each. What amount should be recorded to COGS for the sale transaction on December 172 Select one: a. 164,80 b. 630 c. 329,60 d. 431,20