The following data represent the beginning inventory and, in order of occurrence, the purchases and sales of Wood, Inc. for an operating period. Units Unit Cost Total Cost Units Beginning Inventory 50 $93 $4,650 Sold Sale No. 1 Purchase No. 1 30 75 2,250 40 Sale No. 2 32 Purchase No. 2 40 66 2,640 Totals 120 $9,540 72 Assuming Wood, Inc. uses LIFO perpetual inventory procedures, the ending inventory cost is: Select one: A. $3,168 B. $3,240 C. $4,464 D. $3,384