A company reported the following information about its inventory to carry out interim financial statement: At Cost At Retail Beginning inventory: $70,000; $130,000 Net purchases: $65,000; $120,000 Sales at retail: $145,000 The final inventory reflected a value of $105,000 (at Retail). What is the estimated cost of the final inventory (Estimated Ending Inventory at Cost)? A. $48,300. B. $56,700. C. $56,441. D. $78,300. E. $105,000