The inventory records for Radford Company reflected the following: Beginning inventory @ May 1 100 units @ $4.00 First purchase @ May 7 300 units @ $4.40 Second purchase @ May 17 500 units @ $4.60 Third purchase @ May 23 100 units @ $4.80 Sales @ May 31 900 units @ $7.80 What is the amount of cost of goods sold assuming the LIFO cost flow method? Multiple Choice $4.100 $4,320 $2,360 $3,600