The Bridal Gift Shop, Inc. has $14$ units in ending merchandise inventory on December $31.$ The units were purchased in November for $$170$ each. The price lists from suppliers indicate the current replacement cost of the item to be $$176$ each. What would be the amount reported as Merchandise Inventory on the balance sheet? A$.$ $$4,844$O B$.$ $$346$ C$.$ $$2,380$ D$.$ $$2,464$