14) Rally Wheels, Inc. had the following balances and transactions during 2018: Beginning Merchandise Inventory as of January 1, 2018 200 units at $71 March 10 Sold 50 units June 10 Purchased 800 units at $76 October 30 Sold 175 units What would the company's ending merchandise inventory cost be on December 31, 2018 if the perpetual inventory system and the last-in, first-out inventory costing method are used? A) $16,850 B) $75,000 C) $58,150 D) $60,800 sox71 = 3530 13300 16850