Brewster Company has an acid-test ratio of 1.5 and a current ratio of 2.5. Current assets equal $460,000, of which $12,600 is prepaid expenses. The company's current assets consist of cash, marketable securities, accounts receivable, prepaid expenses, and inventory. Brewster Company's inventory must be:

$171,400

$79,400

$184,000

$263,400