The following units and costs of lawnmower Model 200 were available for sale during the year for Craftsman Hardware:

Beginning inventory ..... 10 units at $130

First purchase ..... 15 units at $135

Second purchase ..... 30 units at $140

Third purchase ..... 20 units at $145

Craftsman has 30 units on hand at the end of the year. What is the dollar amount of inventory at the end of the year according to the first-in, first-out method?

Select one: A. $3,900 B. $4,350 C. $ 4,300 D. $4,025