Question 51 (2 points) Desmarais Corporation uses the periodic inventory system and had the following inventory information available for 2019: Units Unit Cost Total Cost Jan 1 Beginning inventory $4.00 $ 60 20 Purchase 4.40 264 25 Purchase 126 20 Purchase 4.80 216 $666 4.20 A physical inventory count on December 31 showed that there were 50 units on hand. Assume that the company uses average cost. The value of ending inventory as at December 31, 2019 is (Use unrounded numbers in your calculations but round your final answer to the nearest cent.) $444.00 $222.00 O 8210.00 $240.00 None of the above