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