ABC, Inc. had sales revenue of $50,000 and $57,000 in fiscal years 2005 and 2006, respectively. Cost of goods sold was $32,000 and $39,000, respectively. The ending inventory was $7,000 and $8,000, respectively. ABC's revenue growth rate, gross profit margin and inventory turnover in 2007 will be identical to 2006. Calculate the projected average inventory in fiscal year 2007. A. $13,000 B. $10,150 C. $9,140.63 D. $8,140.63