Delaware Retail, Inc. had the following balances and transactions during 2019 Beginning Inventory June 10 December 30 December 31 20 units at $72 Purchased 40 units at $84 Sold 25 units Replacement cost $67 The company maintains its records of inventory on a perpetual basis using the last-in, first- out inventory costing method. Calculate the amount of ending Merchandise Inventory at December 31, 2019 using the lower- of cost-or-market rule. OA. $2.940 B. $4,020 ??. $2.345 O D. $2,680