A company has a beginning inventory of $20,000 and purchases during the year of $120,000. The beginning inventory consisted of 2,000 units and 8,000 units were purchased during the year. 3,480 units remain in ending inventory. The cost of the ending inventory using the average - cost method will be: (Round any intermediary calculations to two decimal places and your final answer to the nearest dollar.) A. $140,000. B. $188,720. C. $91,280. D. $48,720