Mason Company Has the Following Per Unit Original Costs and Replacement

Multiple Choice

Mason Company has the following per unit original costs and replacement costs for its inventory. The company applies LCM to individual items of product: Part A: 20 units with a cost of $3 and replacement cost of $3.50.
Part B: 30 units with a cost of $9 and replacement cost of $8.50.
Part C: 60 units with a cost of $8 and replacement cost of $7.00.
When applying the lower of cost or market method, the total value of this company's ending inventory must be reported as:

A) $810.00.
B) $745.00.
C) $75.00.
D) $735.00.
E) $1,545.00.