Use This Inventory Information for the Month of May to Answer

Use this inventory information for the month of May to answer the following question. $\begin{array}{rlll}\text { May } &1& \text { Beginning inventory } & 20 \text { units @ } \$ 76 \\&7 & \text { Purchase } & 70 \text { units @ } \$ 80 \\&18 & \text { Sale } & 25 \text { units } \\&22 & \text { Purchase } & 10 \text { units @ } \$ 88 \\&29 & \text { Sale } & 40 \text { units }\end{array}$
Assuming that a periodic inventory system is used,what is ending inventory (rounded) under the average-cost method?

A) $5,200
B) $5,288
C) $2,848
D) $2,800