The following inventory information is provided for Darwin Canoes: Beginning cost $87,000; retail $115,000 inventory: Net purchases: cost $70,000; retail $138,000 Sales at retail: $200,000 The estimated cost of the ending inventory rounded to the nearest dollar and rounding the cost-to-retail ratio to the nearest percent is Select one: O A $33,000 O B. $157,000. O a $253,000 O D. $53,000