Tanner Company imports and sells a product produced in Canada. In the summer of Year 3, a natural disaster disrupted production, affecting its supply of product. Tanner Company uses the LIFO inventory method. On January 1, Year 3, Tanner Company's inventory records were as follows: Through mid December of Year 3, purchases were limited to 8,000 units, because the cost had increased to $240 per unit. Tanner sold 14,200 units during Year 3 at a price of $306 per unit, which significantly depleted its inventory. Tanner Company uses a periodic inventory system. Assume that Tanner Company makes no further purchases during Year 3. Compute Tanner Company's gross profit for Year 3. Select one: A. $3,741,000 B. $1,456,200 C. $321,800 D. $3,109,800