82) Trekking Company markets a climbing kit and uses a perpetual inventory system to account for its merchandise. The beginning balance of the inventory and transactions during January were as follows: January 1: Balance: 18 units at $13 January 12: Purchased 30 units at $14 January 19: Sold 24 units at $17 January 20: Purchased 24 units at $17 January 27: Sold 27 units If the ending inventory is valued at $357, what inventory cost flow assumption was used? A) Specific identification. B) FIFO C) Retail D) Average costing. E) Weighted-average