GM (U.S. company) acquired 70 percent ownership of Trudeau (Canadian company). The beginning inventory at the acquisition date was 420,000 Canadian dollars. During the year Trudeau purchased 1,320,000 Canadian dollars of inventory and ending inventory amounted to 470,000 Canadian dollars. The ending inventory was acquired during the fourth quarter. The following exchange rates exist for the year for 1 Canadian dollar:

Acquisition date	$ 0.68
Average for the year	$ 0.71
Average for the fourth quarter	$ 0.73
End of the year	$ 0.70

Assuming inventory records are maintained on a First-in, First-out basis, what amounts would appear on the trial balance for cost of ending Inventory if the temporal method is applied.

a.

$ 333,700

b.

$ 230,300

c.

$ 343,100

d.

$ 329,000