Use the following data of Seaspray Sales, Inc.:

Units Unit Cost Total Cost Units Sold

Beggining inventory 20 $4 $80

Purchase on Apr 25 43 $6 $258

Purchase on Nov 16 11 $10 $110

Sales 55 ? ?

Seaspray Sales' cost of ending inventory using the average cost method is:

A. $ 115

B. $ 158

C. $ 80

D. $ 550 .