Aus Co Ltd Has a Foreign Operation Based in New

Aus Co Ltd has a foreign operation based in New Zealand.The following information was extracted from the foreign operation's financial statements for the period ended 30 June 2015: $$\begin{array} { | l | r | } \hline & \text { \$NZ 000 } \\\hline \text { Machinery (purchased 1 July 2013, revalued 1 June 2015) } & 13000 \\\hline \text { Inventory on hand (purchased last quarter 2015) } & 9800 \\\hline \text { Depreciation expense-machinery } & 700 \\\hline \text { Land (purchased 1 July 2013) } & 75000 \\\hline\end{array}$$ Exchange rate information is: $$\begin{array} { | l | l | } \hline 1 \text { July } 2013 & \text { A\$1.00 } = \$ N Z 1.1255 \\\hline \text { Average for year ended } 30 \text { June } 2015 & \text { A\$1.00 } = \$ N Z 1.2135 \\\hline 1 \text { June } 2015 & \text { AS1.00 } = \$ N Z 1.1024 \\\hline \text { Last quarter } 2015 & \text { A\$1.00 } = \$ N Z 1.2503 \\\hline 30 \text { June } 2015 & \text { AS1.00 } = \$ N Z 1.3250 \\\hline\end{array}$$ What is the amount at which each item will be translated (rounded to the nearest A$) ?

A) $$\begin{array} { | l | r | } \hline & \text { A\$ } \\\hline \text { Machinery } & 17225000 \\\hline \text { Inventory on hand } & 1298500 \\\hline \text { Depreciation expense-machinery } & 849450 \\\hline \text { Land } & 99375000 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | } \hline & { \text { AS } } \\\hline \text { Machinery } & 9811321 \\\hline \text { Inventory on hand } & 9396226 \\\hline \text { Depreciation expense-machinery } & 576844 \\\hline \text { Land } & 56603774 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | } \hline &{ \text { AS } } \\\hline \text { Machinery } & 14331200 \\\hline \text { Inventory on hand } & 12252940 \\\hline \text { Depreciation expense-machinery } & 771680 \\\hline \text { Land } & 84412500 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | } \hline & \text { AS } \\\hline \text { Machinery } & 11792453 \\\hline \text { Inventory on hand } & 7838119 \\\hline \text { Depreciation expense-machinery } & 634978 \\\hline \text { Land } & 66637050 \\\hline\end{array}$$