Rock Ltd has forecast the following relationships for the forthcoming year:

Non-current assets : Current assets 2:1

Liquid current assets : Current liabilities 1.5:1

Current assets : Current liabilities 2:1

Sales revenue : Total assets 5:1

Sales revenue for the year is expected to be 45m.

Note: liquid current assets = current assets excluding inventories

What is the forecast for inventories held at the end of the period?

a. 750,000

b. 2,500,000

c. 1,000,000

d. 1,500,000