Jacob, Inc. had the following balances and transactions during 2025:

Beginning Merchandise Inventory	12 units at $91
March 10	Sold 9 units
June 10	Purchased 36 units at $88
October 30	Sold 30 units

What is the amount of the company's ending Merchandise Inventory, as disclosed in the December 31, 2025 balance sheet, using the periodic

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inventory costing method? (Round the unit costs to two decimal places and total costs to the nearest dollar.)

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Part 1

A.$ 352

B.$ 799

C.$ 106

D.$ 88