26) Rally Wheels, Inc. had the following balances and transactions during 2024: Beginning Merchandise Inventory as of January 1, 2024150 units at $73 March 10 Sold 50 units Tune 10 Purchased 450 units at $77 October 30 Sold 150 units What would the company's ending merchandise inventory cost be on December 31, 2024 if the perpetual inventory system and the last-in, first-out inventory costing method are used? A) $15,200 B) $45,600 C) $30,400 D) $34,650