The following information is for questions 10 and 11: transaction Date Beginning Inventory Jan 1 Purchase #1 March 1 Sale June 1 Purchase #2 August 1 Number of Units Amount per Unit (inS) Total (in S) 100 $10 1,000 100 $12 1,200 150 $11 ? 50 $9 450 10. How many units were on hand at December 31? A. 50 B. 100 C. 150 D. 200 E. 300 11. Using FIFO, the value of each unit in ending inventory is closest to: A. $9.00 per unit B. $10.00 per unit C. $10.60 per unit D. $10.75 per unit E. $11.00 per unit