1. Market Place Inc. sells tablets at 300 Eur. that were previously purchased for 100 Eur. Bringing this product from China had a transportation cost of 10 Eur per unit. The cost of preparing goods for sale is 2 Eur per unit. The marketing team has calculated a 3 Eur per unit of cost related to advertisement of the product. The carrying reported cost of this inventory should be:

   	A.	100
   	B.	110
   	C.	115
   	D.	112