The following data represent the beginning inventory and, in order of occurrence, the purchases and sales of Ilse's Garden, Inc., for an operating period.

	Units	Unit Cost		Total Cost		Units Sold
Beginning Inventory	30	$21		$630
Sale No. 1						20
Purchase No. 1	50	30		1,500
Sale No. 2						40
Purchase No. 2	20	33		660
Totals	100			$2,790		60

Assuming Ilse's Garden, Inc. uses LIFO perpetual inventory procedures, sale no. 2 is recorded as an entry to Cost of Goods Sold for:

Select one:

A. $1,320

B. $1,110

C. $840

D. $1,200