Una has the following inventory information. July 1 Beginning Inventory 60 units at €19 € 1,140 7 Purchases 210 units at €20 4,200 22 Purchases 30 units at €22 660 €6,000 A physical count of merchandise inventory on July 31 reveals that there are 90 units on hand. Using the average-cost method, the value of ending inventory is Multiple-Choice (4 Points) A. €1,740. B. €1,830. C. €1,860. D. €1,800.

To calculate the value of ending inventory using the average-cost method, you need to find the average cost per unit and then multiply it by the number of units in ending inventory.

1. Calculate the total cost of goods available for sale:

\[ \text{Beginning Inventory} + \text{Purchases} = €1,140 + €4,200 + €660 = €6,000 \]

2. Calculate the total number of units available for sale:

\[ \text{Beginning Inventory} + \text{Purchases} = 60 + 210 + 30 = 300 \]

3. Calculate the average cost per unit:

\[ \text{Average Cost per Unit} = \frac{\text{Total Cost}}{\text{Total Units}} = \frac{€6,000}{300} = €20 \]

4. Calculate the value of ending inventory:

\[ \text{Ending Inventory} = \text{Average Cost per Unit} \times \text{Ending Inventory Units} = €20 \times 90 = €1,800 \]

Therefore, the correct answer is D. €1,800.