Rally Wheels, Inc. had the following balances and transactions during 2024: Beginning Merchandise Inventory as of January 1, 2024 150 units at $71 March 10 Sold 50 units June 10 Purchased 450 units at $78 October 30 Sold 175 units 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. $45,750 OB. $35,100 O C. $28,550 OD. $17,200