Question $12$

The inventory data for an item for November are:

Nov. $1$ Inventory

$20$ units at $$19$

$4$ Sold

$10$ units

$10$ Purchased

$17$ Sold

$30$ units at $$20$

$20$ units

$30$ Purchased

$10$ units at $$21$

Using a perpetual system, what is the cost of the goods sold for the November $17$ sale if the company uses LIFO?

$$390$

$$420$

$$380$

$$400$