A manufacturer provided the following information for the year ending December 31, 2020: Bad debts Sales Debtors Bank Creditors Drawings Finished goods at Jan 1, 2020 Provision for unrealized profit Cost of production Office expenses Rent 2,500 190,000 9,000 28,000 6000 3,500 9,500 2,300 390,000 22,000 10.000 End of year notes included: Closing stock: raw material - $11,000; Indirect material - $6,500; work in progress - $4,000; finished goods - $14,000 o Goods produced are transferred at a mark up of 10% What is the transfer value of goods producede Select one: a. $429,000 b. $390,000 c. $400.000 d. $410.000 Mavt nr EN