Question 50 Examine the inventory records shown below. Item Cost price Open inventory (units) Purchases (units) Sales (units) Close inventory Calculated value (units) 100 100 160 Close inventory Actual counted (units) 90 120 180 200 LM01 LMO2 LMO3 3.60 5.00 80 120 100 100 210 2.40 150 220 150 4.20 180 280 260 200 180 LM04 LM05 4.00 50 80 70 60 60 What is the total financial value of the difference between the calculated (book) inventory and the actual counted inventory? a 144 loss. b. 40 loss. C. 40 gain. d. 144 gain