Roseanne Company's Inventory Records Show the Following Data A Physical Inventory on December 31 Shows 5000 Units on l

Multiple Choice

Roseanne Company's inventory records show the following data: $$\begin{array} { l r c } & \text { Units } &\text { Unit Cost } \\\text { Inventory, January 1 } & 10,000 &\$ 9.00\\\text { Purchases: June 18 } & 9,000 & 8.20 \\\quad\quad\quad\text { November } 8 & 6,000 & 7.25\end{array}$$ A physical inventory on December 31 shows 5000 units on hand. Under the FIFO method the December 31 inventory is

A) $36250.
B) $41000.
C) $40725.
D) $45000.