Quadros Inc

Quadros Inc., a Portuguese firm was acquired by a U.S. company on January 1, 2020. Selected account balances are available for the year ended December 31, 2021, and are stated in Euro, the local currency. Relevant exchange rates for 1 Euro are given below:
Assume the functional currency is the Euro; compute the U.S. balance sheet amount for inventory at December 31, 2021.

A) $18,800.
B) $19,600.
C) $18,000.
D) $20,200.
E) $19,000.