BetterBuy, Inc. has 8 units in inventory on December 31. The units were purchased in November for$160 each. The price lists from the suppliers indicate that the same items would now cost the company a total of$1,320. What would be the amount reported as Ending Merchandise Inventory on the balancesheet?

A.

$1,320

B.

$2,600

C.

$1,280

D.

$325