Roki Inc. uses the periodic inventory system and has the following data for the month of June:

June	1		On hand, 50 units @ $15.00 each	$ 750.00
	5		Purchased 115 units @ $15.10 each	1,736.50
	14		Purchased 75 units @ $15.20 each	1,140.00
			Total cost of goods available for sale	$3,626.50
	30		On hand, 90 units

If Roki uses the LIFO method, the cost of goods sold for June would be

a.$1,354.00.

b.$2,272.50.

c.$2,296.08.

d.$2,200.00