Rally Wheels, Inc. had the following balances and transactions during 2018: Beginning Merchandise Inventory as of January 1, 2018 240 units at $73 March 10 Sold 80 units June 10 Purchased 720 units at $76 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? O A. $15,340 OB. $72,240 O C. $54,720 OD. $56,900