Rally Wheels, Inc. had the following balances and transactions during 2024: Beginning Merchandise Inventory as of January 1, 2024 March 10 320 units at $73 Sold 80 units Purchased 1,280 units at $76 Sold 125 units June 10 October 30 and the What would the company's ending merchandise inventory cost be on December 31, 2024 if the perpetual inventory system and the last - in, first-out inventory costing method are used? O A. $ 105,300 B. $120.640 O C. $15,340 OD. $97,280