Rally Wheels Company had the following balances and transactions during? 2018:

Beginning Merchandise Inventory as of January? 1, 2018	150 units at $73
March 10	Sold 50 units
June 10	Purchased 1450 units at$77
October 30	Sold 150 units

What would the? company's ending merchandise inventory cost be on December? 31, 2018 if the perpetual inventory system and the last??in, first?out inventory costing method are? used?

1 $45,600

2 $30,400

3 $34,650

4 $15,200