Exhibit 8-3 Davilo Co - Refer to Exhibit 8-3

Exhibit 8-3 Davilo Co.had the following inventory activity during April:
$\begin{array}{lll}&&\text { Units }\\& \text { Unit }&\text{cost}\\\text { Beginning inventory } & 100 & \$ 8 \\\text { Purchase (April 3) } & 60 & 12 \\\text { Sale (April 10) } & 80 & \\\text { Purchase (April 18) } & 50 & 15 \\\text { Purchase (April 23) } & 80 & 18 \\\text { Sale (April 28) } & 100 &\end{array}$
- Refer to Exhibit 8-3.Assuming Davilo uses a periodic FIFO cost flow assumption, ending inventory at April 30 would be

A) $ 880
B) $ 920
C) $1, 090
D) $1, 890