Using the FIFO method and rounding cost per unit to the nearest whole dollar, the cost of goods completed and transferred out during July was

A) $227,270
B) $225,060
C) $236,905
D) $228,200

The FIFO (First-In, First-Out) method assumes that the oldest inventory items are sold or used first. To calculate the cost of goods completed and transferred out, you would sum the costs of the oldest inventory items until you reach the quantity that was completed and transferred out. The specific calculation depends on the given inventory costs and quantities at the beginning of the period, the costs and quantities of any new purchases or production, and the quantity completed and transferred out. Without the detailed data, a precise calculation can't be provided here, but the correct answer is based on applying the FIFO method to the provided data.