Lawrence Ltd. is a British subsidiary of RX Inc. (a U.S. company). During 2019, Lawrence reported cost of goods sold on its income statement for the year ended December 31, 2019 computed as follows: Inventory, 1/1/2019 Purchases Cost of Goods Available for Sale Inventory 12/31/2019 Cost of Goods Sold 100,000 900.000 1.000.000 200.000 800.000 Relevant Exchange Rates 12/31/2018 12/31/2019 2019 Average Inventory balances are reflective of year-end exchange rates. USD per $0.560 $0.522 $0.547 What amount should be used to consolidate Lawrence's cost of goods sold into the US parent's income statement under the temporal method? A. $443,900 B. $448,000 C. $437,600 D. $432,500