3. Saunders Corp., which accounts for inventory using the LIFO method, had 2,000 units in beginning inventory at a cost of $40 and had purchased 500 more for $43. During the quarter, 1,300 units were sold. It is expected that the ending inventory at year end will be 1,800 units as Saunders anticipates purchasing additional units for $45. The excess replacement cost for temporary liquidation for the quarter would be: A. $3,000 B. $6,000 C. $1,200 D. $3,600