What will be COGS if the company is using FIFO method.

$\backslash$table$[[$Date of purchase,Units,Unit Cost$],[\backslash$table$[[$Beginning$],[$Inventory$]],100,3],[{31}^{st}$ Jan,$100,2],[{20}^{th}$ March,$100,4],[\backslash$table$[[$No of units Sold$]],150,],[\backslash$table$[[$st$],[$Inventory$]],150,]]$

a$.$ COCS$=Rs300$

b$.$ COCS$=Rs200$

c$.$ COCS$=Rs500$

d$.$ COCS$=Rs400$