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B is corrent. The requirement is to determine Sackett’s ending inventory using the FIFO method. FIFO (first-in, first-out) is an inventory costing method which assumes that the first items placed in inventory are the first sold. As a result, the inventory at the end of the year consists of the items most recently placed in inventory. Here, Sackett began with 10,000 units in inventory, acquired an additional 12,000 units during the year, and sold 16,000 units, resulting in an ending inventory of 6,000 units. Under FIFO, the units remaining in inventory are the 6,000 units most recently acquired which in this case would consist of the 5,000 units purchased at $2.70 each, plus 1,000 units purchased at $2.50 each, resulting in total inventory of $16,000.
A is incorrect because the ending inventory would total $16,000. 
C is incorrect because the ending inventory would total $16,000.
D is incorrect because the ending inventory would total $16,000.