Benny's Bed Co. uses a periodic inventory system and the average cost retail method to estimate ending inventory and cost of goods sold. The following data is available from the company records for the month of September 2018:Beginning inventory: Cost $30,000 Retail $50,000Net purchases: Cost $125,000 Retail $220,000Net markups: Retail $15,000Net markdowns: Retail $6,000Net Sales: Retail $208,000To the nearest thousand, estimated ending inventory is:A.) $41,000B.) $37,000C.) $51,000D.) None of these answer choices are correct.Please show work