Raysut Cement is and Omani company. The Balance Sheet at the year- end is shown below:

Balance Sheet

Assets	Amounts in OMR	Liabilities	Amounts in OMR
Cash	16,000	Account Payables	22,000
Account Receivables	22,000	Long Term Debts	24,000
Inventory	20,000	Capital	54,000
Goodwill	12,000
Plant and Machinery	30,000
Total	100,000	Total	100,000

Exchange Rates:

The current exchange rate is GBP 1.92806 /OMR.

The historical rate is GBP 1.94302/ OMR

Average exchange rate is GBP 1.93704/ OMR.

The parent company wants to convert the functional currency to reporting currency using monetary/nonmonetary method. What is value of Inventory?

A- NONE OF THESE

B- 38,561.2

C- 38,740.8

D- 38.860.4