Can you please explain why here answer is 10,880? Thank you .

Hefty Company wants to know the effect of different inventory methods on financial statements. Given below is information about beginning inventory and purchases for the current year. Sales during the year were 2, 700 units at $5.00. If Hefty used the periodic LIFO method, cost of goods sold would be: a. $2, 780 b. $3, 960 c. $9, 700 d. $10, 880 Hefty Company wants to know the effect of different inventory methods on financial statements. Given below is information about beginning inventory and purchases for the current year