ABC company has the following information is available for June, 2018: Inventory, 1 June Cost $ 60,000 Retail $ 100,000 Purchases Purchase returns Freight-in Net markups Net markdowns Sales 270,000 350,000 2,500 1,500 5,500 9.500 16,000 400,000 3,500 Sales discount If ABC company uses the cost method to determine its ending inventory at cost. what is the amount of inventory (at cost) at 30 June, 2018? OA. $27,200 OB. $34,261 OC $45,500 OD. $58.303