A company has a beginning inventory of $40,000 and purchases during the year of $110,000. The beginning inventory consisted of 3,000 units and 7,000 units were purchased during the year. 3,480 units remain in ending inventory. The value of the ending inventory using the average-cost method will be:

A. $38,280.

B. $46,389.

C. $52,200.

D. $97,800.

The following data was extracted from the records of Wawrinka Company:

Sales revenue	450 units @ $35 per unit
Beginning inventory	100 units at $16 per unit
Purchases	400 units at $20 per unit

Calculate the ending inventory using lifo.