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

Beginning Merchandise Inventory as of January? 1, 2018	320 units at $75
March 10	Sold 80 units
June 10	Purchased 1,280 units at$79
October 30	Sold 125 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?

A.

$125,120

B.

$15,875

C.

$101,120

D.

$109,245