The inventory records for Flower Co. reflected the following: Beginning inventory @ May 1 100 units @ $4.00 First purchase @ May 7 Second purchase @ May 17 Third purchase @ May 23 300 units @ $4.40 500 units @ $4.60 100 units @ $4.80 Sales @ May 31 900 units @ $7.80 Determine the amount of cost of goods sold assuming the LIFO cost flow method. . $2,360 . $3,600 . $4,100 D. $4,320