Roseanne Company's Periodic Inventory Records Show the Following Data A Physical Inventory on December 31 Shows 5,000 Units on

Roseanne Company's periodic inventory records show the following data: $\begin{array}{llrr} & & \underline{\text { Units }} & \underline{\text { Unit Cost }} \\\text { Inventory, } & \text { January } 1 & 10,000 & \$ 9.00 \\\text { Purchases: } & \text { June 18 } & 9,000 & 8.20 \\& \text { November } 8 & 6,000 & 7.25\end{array}$ A physical inventory on December 31 shows 5,000 units on hand. Under the FIFO method, the December 31 inventory is

A) $36,250.
B) $41,000.
C) $40,725.
D) $45,000.