X company uses the perpetual LIFO inventory system and has the following information available for inventory for the month of September: Sept. 1: Beginning Balance 200 units @ $18 Sept. 12: Sold 150 @ $28 Sept. 16: Purchased 100 @ $20 Sept. 27: Purchased 100 @ $22 Sept. 30: Sold 100 @ $32 The cost of the 150 units in ending inventory at September 30 using LIFO perpetual is

a.$2,900

b.$3,100

c.$2,700

d.$3,200