Walstrom Company uses a perpetual inventory system and had the following inventory transactions for June 2019. June 1 Beg. Inventory 50 units @ $14 for $700, on June 4 Purchased 115 units @ $15 for $1,725, on June 5 Sold 100 units, on June 10 Purchased 75 units @ $16 for $1,200, and on June 24 Sold 50 units. Total Cost of Goods Sold Available equals $3,625. The June 30th Ending Inventory is 90 units. The June 30th ending inventory included 45 units from the June 4th purchase and 45 units from the June 10th purchase. What is the cost of ending inventory under the Specific Identification method?

• A. $1,375
• B. $1,350
• C. $1,395
• D. $1,359