Wetzel Company has the following data available: Transaction Beginning Inventory March 1 Purchase April 25 Sale June 10 Purchase July 20 Sale October 30 Purchase December 15 Sale Units Purchased Unit Cost $10 $12 Units Sold $14 $15 If Wetzel Company uses a perpetual moving-average inventory system, the cost of the ending inventory on December 31 is (Round average cost per unit to four decimal places and all other numbers to two decimal places.) O A. S12,131.30 O B. S5,250.00 O C. S16,850.00 D. S4.718.70