Use the following data of

SeaspraySeaspray

Sales, Inc.:

Unit

Total

Units

Units

Cost

Cost

Sold

Beginning inventory

20

$5

$100

Purchase on Apr 25

25

8

200

Purchase on Nov 16

17

9

153

Sales

45

?

?

SeaspraySeaspray

Sales uses a FIFO inventory system. Cost of goods sold for the period is