On 1 March, the business held 3 items of inventory, and each item had cost $8$. The business values inventory using the FIFO method. The following transactions took place in March: Purchases: - 10 March: 16 units at $7$ each - 18 March: 14 units at $6$ each Issues: - 27 March: 24 units at $10$ each What was the value of inventory at the end of March?
- A$36$
- B$42$
- C$54$
- D$63$