Rodriguez, Inc. had the following balances and transactions during? 2017, from January 1 to December? 31:

Beginning Merchandise Inventory	400 units at? $81
March 10	Sold 200 units
June 10	Purchased 800 units at? $83
October 30	Sold 600 units

What would be reported for Ending Merchandise Inventory on the balance sheet at December? 31, 2017 if the perpetual inventory system and the? weighted-average inventory costing method are? used? (Round unit costs to two decimal places and total costs to nearest? dollar.)

A.

?$32,400

B.

?$33,040

C.

?$16,200

D.

?$48,600