The Manufacturing Cost Accounts of Varsity Manufacturing Co

The manufacturing cost accounts of Varsity Manufacturing Co. provide the following information for the year ended December 31, Year 1:
If you select answer d, indicate the correct amount.
-Refer to the above data. The total amount of inventory that should appear in the company's balance sheet at December 31, Year 1 is:

A) $115,000.
B) $860,000.
C) $85,000.
D) Some other amount. $____________