The BedfordCompany had 400 units of Product B in its inventory at a cost of $6 each. It purchased 600 more units of Product B at a cost of $9 each. Bedfordthen sold 700 units at a selling price of $15 each. The tax rate for Xavi is 30%. The effect of LIFO liquidation on Bedford's  normal gross profit?

a). Overstatement of $210
b). Overstatement of $300
c). Overstatement of $500
d). Overstatement of $350