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Question - GNC Co. has the following information regarding its Super-vitamin inventory in the first quarter of 2023:
Beginning inventory on 1/1/2023 500 units each cost $5
Sale on 1/15/2023 400 units each sold for $8
Purchase on 2/15/2023 300 units each cost $5.50
Purchase on 3/15/2023 100 units each cost $6
Sale on 3/31/2023 200 units each sold for $8
Assume that GNC uses periodic inventory system and LIFO. Also assume that at the end of the first quarter, a physical count shows that there are 280 units of Super-vitamin in the ending inventory. What should be the ending inventory value in the first quarter?
a. $1,500
b. $1,400
c. $2,800
d. $3,200
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