Castle TV, Inc. purchased 1,000 monitors on 5 January at a per-unit cost of $185, and another 1,000 units on 31 January at a per-unit cost of $230. In the period from 1 February through year-end, the company sold 1,800 units of this product. At year-end, 200 units remained in inventory.

Assume that Castle TV, Inc. uses the weighted average cost flow assumption. The cost of the 200 units in the year-end inventory is:

Select one:

a. $46,000.

b. $37,000.

c. $41,500.

d. $83,000