Roy Manufacturing purchased inventory for $5,100 and also paid a $250 freight bill. Roy Manufacturing returned 30% of the goods to the seller and later took a 2% purchase discount. Assume Roy Manufacturing uses a perpetual inventory system. What is Roy Manufacturing's final cost of the inventory that it kept? (Round your answer to the nearest whole number.) OA. $3,499 B. $1,499 O C. $3,749 O D. $3,670

Roy Manufacturing purchased irventory for $5,100 and atso paid a $250 freight bill. Roy Manufacturing retumed 30% of the goods to the seler and later took a 2% purchase discount. Assume Roy Manutacturing uses a perpetuai inventory system. What is Roy Manulacturing's final cost of the inventory that it kept? (Round your answer to the nearest whole number.) A. 53,499 B. 51,499 C. $3,749 D. $3,670