A Company Purchased Inventory for $74,000 from a Vendor on Account,FOB

A company purchased inventory for $74,000 from a vendor on account,FOB shipping point,with terms of 3/10,n/30.The company paid the shipper $1,600 cash for freight in.The company paid the vendor nine days after the invoice date.If there was no beginning inventory,the cost of inventory would be ________.(Assume a perpetual inventory system. )

A) $73,380
B) $75,600
C) $70,180
D) $72,400