On Jan. 1. 2017. ABC Corporation placed into service a refrigeration unit that had a capitalized cost of $22.000, a useful life of 12 years, and an estimated salvage value of $1,000. Depreciation expense was calculated as $1,400/yr using straight-line depreciation. On Jan. 1.2020. ABC revises the refrigeration unit's salvage value to $1.500. What is the equipment's remaining depreciable cost after this change? ABC Corporation has the following inventory information for March, 2020: Units $ Unit cost S Total Cost Beg. Inv. 2.400 10.50 25,200 Purchase 1 3,800 10.75 40,850 Purchase 2 1.900 11.00 20,900 Purchase 3 11.25 25.875 Total 10.400 112.825 On March 31. ABC has 2.600 units in ending inventory. Using the periodic Fifo (first-in, first-out) method, what is the value of ending Inventory on March 317 2.300 a. 527.300 b. 527.350 $29.175 d. $29.250