Metro Computer Company Had the Following Balances and Transactions During

Multiple Choice

Metro Computer Company had the following balances and transactions during 2016: $$\begin{array} { | l | l | } \hline \text { Beginning inventory } & 280 \text { units at } \$ 71 \\\hline 10 \text { March } & \text { Sold } 70 \text { units } \\\hline 10 \text { June } & \text { Purchased } 1120 \text { units at } \$ 78 \\\hline 30 \text { October } & \text { Sold } 100 \text { units } \\\hline\end{array}$$ What would the company's ending inventory amount be on 31 December 2016 if the perpetual last-in,first-out costing method is used?

A) $94,470
B) $87,360
C) $19,880
D) $107,240