The following data represent the beginning inventory and, in order of occurrence, the purchases and sales of Las Lemus, Inc. for an operating period.

	Units	Unit Cost		Total Cost		Units Sold
Beginning Inventory	32	$36		$1,152
Sale No. 1						10
Purchase No. 1	28	40		1,120
Sale No. 2						32
Purchase No. 2	20	38		760
Totals	80			$3,032		42

Assuming Las Lemus, Inc. uses LIFO periodic inventory procedures, the ending inventory cost is:

Select one:

A. $1,444

B. $1,392

C. $1,326

D. $1,480