During 2016, Handy Appliances made and sold coffee makers. At the beginning of the year the company had 37 units, 14,382 units were sold during the year, and 14,385 units were made during the year. Each coffee maker costs $8.42 to produce and each coffee maker is sold for $15.50. At the end of the year, what amount will Handy report on its balance sheet for finished goods inventory?

• A :

  $527.00

• B :

  $286.28

• C :

  $25.26

• D :

  $336.80