Answer:
$3,445
Explanation:
Starlight Company has inventory of 8 units at a cost of $200 each on October 1. 
On October 2, it purchased 20 units at $205 each.
 11 units are sold on October 4. 
Using the LIFO perpetual inventory method, the value of inventory after the October 4 sale will be:
Date   Particulars                    Unit   Cost  Balance
Oct 1  Beginning inventory     8     $200
Oct 2 Purchases                   20    $205    28
Oct 4 Sales                             11     $205    17
The 17 units are made up of the balance of 9 from the purchases on Oct 2, and the 8 units of opening inventory.
Hence the value of inventory after the sale is (9 x $205) + (8 x $200) = $3,445
- $3,485.- $3,445.- $3,500.- $3,472.- $3,461.