A Company Sells a Climbing Kit and Uses the Periodic

A company sells a climbing kit and uses the periodic inventory system to account for its merchandise.The beginning balance of the inventory and its transactions during January were as follows:
$$\begin{array} { | l | l | } \hline \text { January 1: } & \text { Beginning balance of } 18 \text { units at } \$ 13 \text { each } \\\hline \text { January 12: } & \text { Purchased } 30 \text { units at } \$ 14 \text { each } \\\hline \text { January 19: } & \text { Sold } 24 \text { units at a selling price of } \$ 30 \text { each } \\\hline \text { January 20: } & \text { Purchased } 24 \text { units at } \$ 17 \text { each } \\\hline \text { January } 27 : & \text { Sold } 27 \text { units at a selling price of } \$ 30 \text { each } \\\hline\end{array}$$
If the ending inventory is reported at $357,what inventory method was used?

A) LIFO
B) FIFO
C) Weighted average
D) Specific identification
E) Retail inventory method