A company had 10,000 units of merchandise in inventory on January 1, 2021 at a LIFO cost as follows: Base year 2019 layer. 2020 layer.. Total... ********* Units x CPU Cost 6,000 $20 = $120,000 2,500 x $22 55,000 = 1,500 x $24 = 36,000 10,000 $211,000 During the year ended December 31, 2021, the company purchased 60,000 units of inventory at a cost of $28 per unit and sold 63,500 units at a price of $38. A) $14,000 B) $18,000 C) $24,000 D) $28,000 E) $35,000 Ignoring income tales, the LIFO liquidation profit realized during the year ended December 31, 2021 was: