Rudolf Diesel Company uses a perpetual inventory system. Rudolf Diesel's inventory records show the following data: Rudolf Diesel sold 17,000 units on July 1, and a physical inventory on December 31 shows 8,000 units on hand. Under the FIFO method, the December 31 inventory is Units Unit Cost Inventory, January 1 10,000 $9.00 Purchases: June 18 9,000 8.00 November 8 6,000 7.00 A $56,000. $72,000. $64,000. $58,000