Rally Wheels, Inc. had the following balances and transactions during 2018: Beginning Merchandise Inventory as of January 1, 2018 210 units at $71 March 10 Sold 70 units June 10 Purchased 630 units at $76 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? O A. $16,370 OB. $47,880 O C. $46,420 OD. $62,790