Question - A company has beginning inventory of 44 units at a cost of $12.00 each on October 1. On October 5, it purchases 28 units at $13.00 per unit. On October 12 it purchases 38 units at $14.00 per unit. On October 15, it sells 84 units. Using the FIFO periodic inventory method, what is the value of the inventory at October 15 after the sale?
A. $312.00
B. $364.00
C. $676.00
D. $756.00
E. $392.00