Please solve it in 15 min please

Question 3 ABC company has the following information is available for 2018 Cost Reta Inventory. 1 June $ 60.000 $ 100.000 Purchases 270,000 350.000 Purchase returns 2,500 1,500 Freight-in 5,500 Net markups 9,500 Net markdowns 16,000 Sales 400.000 Sales discount 3.500 If ABC company uses the cost method to determine its ending inventory at cost what is the amount of inventory (at cost) : 30 June, 2018? O A $45,500 O B. $58,303 O c. $27,200 O D. $34,261