Mount Blanc's Dairy's Sales Inventory at the Start of the Previous

Mount Blanc's Dairy's sales inventory at the start of the previous year was valued at $310,000 and the company's ending inventory was $374,000. The cost of goods sold for that period for the company was $13,870,000. Because stocked-outs have been a problem, a new refrigerated warehouse will allow the company to hold three more days worth of inventory. Mount Blanc will then be carrying an average inventory of

A) $342,000
B) $228,000
C) $114,000
D) $380,000
E) $456,000