REFERENCE: Ref.10_06 The Following Account Balances Are Available for Esposito,an Italian U.S.subsidiary

REFERENCE: Ref.10_06
The following account balances are available for Esposito,an Italian U.S.subsidiary for 2009:
SHAPE \* MERGEFORMAT

-Compute ending inventory for 2009 under the current rate method.

A) $13,950.
B) $14,100.
C) $14,400.
D) $14,850.
E) $15,150.