Trigger Co makes the following purchases in the year ending 31 December X5:

	Units	$/unit	Total
04.01.X5	300	2.30	690
23.03.X5	425	2.20	935
16.05.X5	750	2.10	1,575
02.09.X5	200	2.50	500
24.11.X5	150	2.20	330

At the year-end, there are 500 units in inventory. On closer inspection however, 30 units have been damaged and are only worth $ 1 per unit. Trigger Co bought these units as part of the 02.09.X5 delivery. Trigger Co uses the FIFO system for valuing inventory. The figure for inventories at 31.12.X5 is?

$1,100

$1,300

$1,145

$845