Sphamandla (Pty) Limited uses a perpetual inventory system and applies the first-in-first-out (FIFO) method for the valuation of inventory. The following transactions occurred for the month ended 31 January 2022. Opening inventory in January was 270 units at R4.00 per unit. During the month the following transactions took place: 4 January Purchased 30 units at R4.10 per unit. 9 January Issued 210 units 14 January Issued 80 units 22 January Purchased 90 units at R4.20 per unit. 24 January Issued 40 units The value of units issued to production on 24 January 2022 was: Select one: A. R168 B. R164 C. R160 D. R167