Bright Garden Center Had the Following Data for May Use Four Decimal Places

Multiple Choice

Bright Garden Center had the following data for May:
$$\begin{array} { | l | r | r | } \hline & \text { Cost Price } & \text { Retail Price } \\\hline \text { Beginning inventory } & \$ 2,000 & \$ 3,600 \\\hline \text { Purchases } & 3,000 & 4,400 \\\hline \text { Sales } & & 4,500 \\\hline\end{array}$$
Use four decimal places.The cost of the estimated inventory on May 31 under the retail method is:

A) $3,500.00.
B) $2,871.50
C) $2,187.50
D) $500.00