The Loyd Company had 150 units of product Omega on hand at December 1, Year 1 costing $400 each. Purchases of product Omega during December were as follows: Date Units Unit Cost December 7 100 $440 December 14 200 $460 December 29 300 $500 Sales during December were 500 units on December 30. Assume a perpetual inventory system is used. Round per unit costs to two decimal places. The cost of inventory at December 31, Year 1 under the moving-average method would be closest to: A. $125,000 B. $115,000 C. $100,000 D. $104,000