Esposito Is an Italian Subsidiary of a U

Esposito is an Italian subsidiary of a U.S. company.
Esposito's ending inventory is valued at the average cost for the last quarter of the year.
The following account balances are available for Esposito for 2013:
Compute ending inventory for 2013 under the temporal method.

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