XYZ Industries has the following information about flow of goods: January 1 January 5 January 6 January 15 January 20 Beginning Inventory Purchases Purchases Returns Purchases Sale 50 units at $12 60 units at $14 10 units at $14 70 units at $15 100 units sold at $18 The ending inventory units equal to: Select one: a. 170 units b. None in the list O c. 70 units d. 120 units