[The Following Information Applies to the Questions Displayed Below

Multiple Choice

[The following information applies to the questions displayed below.]
Castle TV,Inc.purchased 1,000 monitors on January 5 at a per-unit cost of $185,and another 1,000 units on January 31 at a per-unit cost of $230.In the period from February 1 through year-end,the company sold 1,800 units of this product.At year-end,200 units remained in inventory.
-Assume that the replacement cost of this monitor at year-end is $210 per unit.Using LIFO flow assumption and the lower-of-cost-or-market rule,the ending inventory amounts to:

A) $46,000.
B) $42,000.
C) $37,000.
D) $83,000.