ignore my answer and give me the correct one please

Canada Ltd has just completed its annual physical inventory count. The ending inventory was obtained by adding up all the retail price tags for the goods on hand. Cost $ Retail $ 40 000 120 000 Beginning inventory Purchases Goods available for sale 266 000 780 oool 306 000 900 000 Sales 780 000 Determine ending inventory at cost. Select one: a. $120 000 b. $40 800 c. Not one of the options d. $43 200 e. $79 200