XYZ Co. has the following data related to an item of inventory:

Beg. Inventory, Jan. 1 200 units @ $4.20

Purchase, Jan. 7 400 units @ $4.40

Purchase, Mar. 16 300 units @ $4.50

End. Inventory, Mar. 31 100 units

The value assigned to ending inventory under the FIFO cost flow assumption is

$420

$430

$440

$450

None of the above