Whispering Winds Corp. had the following inventory transactions occur during 2022:

				Units		Cost/unit
Feb. 1, 2022		Purchase		83		$83
Mar. 14, 2022		Purchase		143		$86
May 1, 2022		Purchase		101		$90

The company sold 235 units at $116 each and has a tax rate of 30%. Assuming that a periodic inventory system is used, what is the companys gross profit using FIFO?

A) $6646

B) $20614

C) $19997

D) $7263