The following information is provided for Sabatino Inc., about one of its inventory items: Date Item Number of Units Cost per Unit 1/1 Beginning Inventory 400 $3,200 16/5 Purchase 800 $3,600 10/9 Purchase 1,200 $4,000 Purchase 800 $4,200 12/1 During the year, Sabatino sold 3,000 units. What was ending inventory using the FIFO cost flow assumption? a. $960,000 O b. $640,000 O c. $880,000 O d. $840,000