22) A company has a beginning inventory of $50,000 and purchases during the year of S150,000. The beginning inventory consisted of 3,000 units and 8,000 units were purchased during the year. 3,780 units remain in ending inventory. The cost of the ending inventory using the average- cost method will be: (Round any intermediary calculations to two decimal places and your final answer to the nearest dollar.) A) $131,260 B) $199,980. C) $68,720 D) $268,700