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If budgeted opening inventory of material on 1 Jan 2021 is $80,000 and budgeted closing inventory on 31 December 2021 is $40,000.then the average inventory

If budgeted opening inventory of material on 1 Jan 2021 is 
$80,000 and budgeted closing inventory on 31 December 2021
is $40,000.then the average inventory amount for 2021 will be:

A. $ 40,000
B. $ 30,000
C. $ 60,000
D. $ 35,000
a
$ 35,000
b
$ 40,000
c
$ 30,000
d
$ 60,000

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