Everyday Wear Retail had the following balances and transactions during 2018: Beginning Inventory June 10 10 units at $73 Purchased 40 units at $80 Sold 15 units December 30 December 31 Replacement cost $68 The company maintains its records of inventory on a perpetual basis using the first - in, first-out inventory costing method. Calculate the amount of ending Merchandise Inventory on December 31, 2018 using the lower-of-cost-or-market rule. O A. $2,720 OB. $2,380 O C. $730 OD. $2,555