The following data relate to material J for last month: £ Opening stock 300 kg valued at 3,300 Purchases: 4th 400 kg for 4,800 18th 500 kg for 6,500 Issues: 13th 600 kg 25th 300 kg Using the LIFO valuation method, what was the value of the closing stock for last month? A £3,300 B £3,500 C £3,700 D £3,900