ABC company had the following balances: Freight$-$in $$4000,$ Purchases allowances $$3000,$ Abnormal wasted costs $$8000,$ Import duties $$2000,$ Interest on bonds $$1500,$ Storage costs necessary in the production $$6000,$ Advertising costs $$400,$ Purchase price of inventory $$30000,$ Tax on purchases $$5000.$

What is the cost of inventories?

Question $7$Answer

a$.$

All answers are false

b$.$

$59900$

c$.$

$38400$

d$.$

$42500$

e$.$

$4400$