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 2011: Compute the cost of goods sold for 2011 in U.S. dollars using the current rate method.

A) $376,550.
B) $387,750.
C) $388,800.
D) $400,950.
E) $409,050.