The following data represent the beginning inventory and, in order of occurrence, the purchases and sales of Fiskie, Inc., for an operating period.

	Units	Unit Cost		Total Cost		Units Sold
Beginning Inventory	50	$31		$1,550
Sale no. 1						40
Purchase no. 1	30	25		750
Sale no. 2						32
Purchase no. 2	40	22		880
Totals	120			$3,180		72

Assuming Fiskie, Inc., uses FIFO periodic inventory procedures, the ending inventory cost is:

Select one:

A. $1,080

B. $1,488

C. $1,056

D. $1,200

E. None of the above