The answer is B but I can't figure out how they got to that answer. Could you provide a step-by-step process to better understand this, please?

Complete the MRP record using EOQ lot sizing technique. The holding cost is $3 per unit per period and the ordering cost is $500 per order. What is the ordering cost and holding costs using end inventory values? Assume that the lot size cannot exceed the EOQ size and back ordering is possible without any additional costs. (ordering cost/holding costs) d. ($2,000/$1,440) b. ($1,440/$2,000) a. ($3,188/$3,440) c. ($3,188/$2,000)