A firm with Sales totaled $110,000, gross profit margin 25 percent, inventory turnover 3.0, average collection period 65 days, The current ratio 2.40 , total asset turnover was 1.13, debt ratio 53.8 percent. Inventory for the firm was Select one: a. $36,667 b. $ 9,167 c. None of the above d. $27,500 e. $32,448