Sunland Company has the following data related to an item of inventory:

Inventory, March 1 360 units @ $1.90

Purchase, March 7 1380 units @ $2.00

Purchase, March 16 330 units @ $2.05

Inventory, March 31 500 units

The value assigned to ending inventory if Sunland uses LIFO is

a.$964.

b.$950.

c.$1023.

d.$1015.