Smart Phones Compoy had the following balances and action during 2010 Beginning inventory 20 units at 572 June 10 Purchased 60 units 576 December 30 Sold 53 units December 31 Replacement cost 579 The company maintains its records of inventory on a perpetual basis using the last-inst out inventory costing method Cakute team of ending Merchandise Inventory at December 31, 2010 in the lower-of-cost-of-market rule (Round any intermediate calculations two decimal places, and your finanswer to the west) O A $2.133 OB. $1,972 OC. $2,052 OD. $1,440