Ralwins, Inc. had the following balances and transactions during 2018, from January 1 to December 31:

Beginning Merchandise Inventory	200 units at $81
March 10	Sold 100 units
June 10	Purchased 400 units at $83
October 30	Sold 300 units

What would be reported for ending Merchandise Inventory on the balance sheet at December 31, 2018, if the perpetual inventory system and the weightedaverage inventory costing method are used? (Round unit costs to two decimal places and total costs to nearest dollar.)

A. $16,200

B. $8,100

C. $24,300

D. $16,520