The Osborne Company starts the current year with 30 units of inventory costing $20 each. A few weeks later, 20 of these units are sold for $40 each. Then, 20 units are bought to restock inventory at $24.50 each. Later, 20 more units are sold for $50 each and the company buys 20 new units but again at $24.50 each. Late in the year, 20 final units are sold for $60 each. What is the reported cost of the ending inventory if a moving average (perpetual) system is used? a. $220 b. $226 c. $230 d. $240