Information on ABC Co.'s December 31, 20x1 inventory is shown below: Product A Product B Product C Purchase price Freight-in Selling price Freight-out General overhead costs 300,000 36,000 100,000 250,000 30,000 12,000 210,000 10,500 6,300 300,000 570,000 75,000 11,400 9,000 17,100 How much is the valuation of ABC's total inventory on December 31, 20x1? a. 983,100 b. 938,100 c. 763,000 d. 673,000