A Company Has a Beginning Inventory of $50,000 and Purchases

A company has a beginning inventory of $50,000 and purchases during the year of $150,000.The beginning inventory consisted of 3,000 units and 8,000 units were purchased during the year.3,780 units remain in ending inventory.The cost of the ending inventory using the average-cost method will be: (Round any intermediary calculations to two decimal places and your final answer to the nearest dollar. )

A) $131,260.
B) $199,980.
C) $68,720.
D) $268,700.