Rally Wheels, Inc. had the following balances and transactions during 2018: Beginning Merchandise Inventory as of January 1, 2018 March 10 June 10 120 units at $74 Sold 60 units Purchased 240 units at $77 Sold 175 units October 30 out invent y ost ng What would the company's ending merchandise inventory cost be on December 31, 2018 if the perpetual invento y syste n and the last-n f st method are used? O A. $18,480 O B. $17,915 O C. $27.360 OD. $9,445