In preparing financial statements for the year ended 31 March 20X9, the inventory count was carried out on 4 April 20X9. The value of inventory counted was £36 million. Between 31 March and 4 April goods with a cost of £2.7 million were received into inventory and sales of £7.8 million were made at a mark-up on cost of 30%. At what amount should the inventory be stated in the statement of financial position as at 31 March 20X9?

A. £39 million

B. £39.3 million

C. £36 million

D. £36.3 million