The following inventory, purchases, and sales data are for the FLM Company. FLM uses the periodic method.

Beginning Inventory	Inventory Purchases	No. of Units Sold
4 at $4 each	1st - 8 units at $5 each	15
	2nd - 6 units at $6 each
	3rd - 4 units at $10 each

Under FIFO, the ending inventory value is

A)$30

B)$74

C)$58

D)$60

Under LIFO, the ending inventory value is

A)$58

B)$31

C)$101

D)$60