A Company Has an Average Inventory on Hand Of $\$ 40,000,000$

A company has an average inventory on hand of $\$ 40,000,000$ and the days in inventory is 73
days. What is the cost of goods sold?

A) ¥200,000,000
B) $¥ 2,920,000,000$
C) ¥ $400,000,000$
D) $¥ 1,460,000,000$