Everyday Wear Retail had the following balances and transactions during 2024: Beginning Inventory June 10 December 30 December 31 15 units at $73 Purchased 40 units at $82 Sold 25 units Replacement cost $63 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, 2024 using the lower-of-cost-or-market rule. A. $2,520 B. $1,890 C. $1,095 D. $2,190