Murphy, Inc. had the following balances and transactions during 2017

Beginning Inventory 10 units at $73
June 10 Purchased 20 units at $82
December 30 Sold 20 units
December 31 Replacement cost $63

The company maintains its records of inventory on a perpetual basis using the last-in, first-out inventory costing method. Calculate the amount of ending Merchandise Inventory at December 31, 2017 using the lower-of-cost-or-market rule.
A) $820
B) $1,260
C) $630
D) $1,890

C .Ending Merchandise Inventory units =

Ending Merchandise Inventory =

Business

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