The following data represent the beginning inventory and, in order of occurrence, the purchases and sales of Blunt, Inc., for an operating period. Units Unit Cost Total Cost Units Sold Beginning Inventory 30 $ 7 $210 Sale no. 1 20 Purchase no. 1 50 10 500 Sale no. 2 40 Purchase no. 2 20 11 220 Totals 100 $930 60 Assuming Blunt, Inc., uses LIFO periodic inventory procedures, the ending inventory cost is: Select one: A. $280 B. $420 C. $310 D. $440 E. None of the above