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