Can i get this explain please

TB MC Ou. 8-44 (Algo) Mogul Company ships inventory to Ski Outfit... of $21,300 8y the end of the yea, $79,000 of the invertory hos been sold to customers for a total of $104,000 Mogul allocates 515,500 of the shipping costs to inventory sold and the other $5,800 to inventory not rold. Mogul also peld adwerising costs duting the year of 519.500 . What amoumt of liventory wil Mopul repoet ot yoar end? $4500 $20000 125800