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Rodriguez Inc. had the following balances and transactions during 2015: Beginning Merchandise Inventory as of January 1, 2015 400 units at $80 What would the Ending Merchandise Inventory amount be as reported on the balance sheet at December 31, 2015 if the perpetual first - in, first - out costing method is used? $4,800 $32,000 $57,120 $67,200 Rodriguez Inc. had the following balances and transactions during 2015: Beginning Merchandise Inventory as of January 1, 2015 400 units at $80 What would the Ending Merchandise Inventory amount be as reported on the balance sheet at December 31, 2015 if the perpetual first - in, first - out costing method is used? $4,800 $32,000 $57,120 $67,200