Delaware Retail, Inc. had the following balances and transactions during 2019 Beginning Inventory 15 units at $73 June 10 Purchased 30 units at $81 December 30 Sold 20 units December 31 Replacement cost $68 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 O A. $2,025 O B. $1,700 OC. $2,040 OD. $3,060