Baron Sales, Inc. has just completed its first year of operations. The company has not had any sales to date. Baron has incurred the following costs associated with its production as of December 31, Year 1: (Click the icon to view the costs incurred.) Under absorption costing, what is the inventory amount shown on the balance sheet at December 31, Year 1? A. $155,200 Data table B. $84,000 C. $100,500 D. $117,200 Direct materials Production labor Bookkeeper salary Factory utilities $ 47,000 37,000 29,000 16,500 Office rent 9,000 Factory supervisor salary 8,900 Machine maintenance contract 7,800