A $3,881 OB $3,834 OC. $3,735 Units Price per unit ABC Corp. had the following inventory transactions for the month of December 20Xs. Date Transaction type Dec 1 Opening balance Dec. 2 Sale Dec 3 Purchase Dec 6 Sale Dec 15 Purchase Dec 18 Sale Dec. 22 Purchase Dec, 25 Sale 400 300 1.100 800 900 %5.12 $6.50 $6.23 $8.50 $5.48 $8.00 $5.66 58.00 700 250 150 What is the value of the inventory held by ABC as at December 31, 20x5 the company values its inventory using the first in first-out (FIFO) cost formula and uses a perpetual Inventory system