A company purchased inventory for $75,000 from a vendor on account, FOB shipping point, with terms of 3/10, n/30. The company paid the shipper $1,500 cash for freight in. The company paid the vendor nine days after the sale. If there was no beginning inventory, the cost of inventory would be _________? (assume a perpetual inventory system).

A.) 74,250

B.) 76,500

C.) 71,295

D.) 73,500