Wetzel Company has the following data available: Units Sold Units Purchased 500 200 Unit Cost $10 $12 Transaction Beginning Inventory March 1 Purchase April 25 Sale June 10 Purchase July 20 Sale October 30 Purchase December 15 Sale 350 300 $14 250 350 $15 400 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. $12,131.30 OB. $16,850.00 OC. $5,250.00 OD. $4,718.70