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

	Units	Unit Cost	Total Cost	Units Sold
Beginning Inventory	20	$87	$1,740
Purchase No. 1	20	93	1,860
Sale No. 1				30
Purchase No. 2	90	96	8,640
Sale No. 2				80
Purchase No. 3	70	108	7,560	___
Totals	200		$19,800	110

Assuming Mullenax Company uses LIFO periodic inventory procedures, the ending inventory cost is:

Select one:

A. $7,380

B. $8,400

C. $9,480

D. $9,390