A Company Just Starting Business Made the Following Four Inventory

Multiple Choice

A company just starting business made the following four inventory purchases in June: $$\begin{array} { r r r r } \text { June } & 1 & 150 \text { units } & ¥ 5,200 \\\text { June } & 10 & 200 \text { units } & 7,800 \\\text { June } & 15 & 200 \text { units } & 8,400 \\\text { June } & 28 & 150 \text { units } & \underline{6,600} \\& & & \underline { ¥ 28,000 }\end{array}$$ A physical count of merchandise inventory on June 30 reveals that there are 200 units on hand.Using the average-cost method, the amount allocated to the ending inventory on June 30 is

A) $¥ 28,000$ .
B) $¥ 20,000$ .
C) $¥ 7,670$ .
D) $¥ 8,000$ .