The following information has been extracted from the previous year financial statements of Afrimat Limited:

$\backslash$table$[[,$R$],[$Sales$,820000],[$Non$-$Current Assets,$2200000],[$Current assets:,$],[$Inventories$,123000],[$Debtors$,164000],[$Bank$,82000]]$

Sales for the next financial year are expected to amount to R$900000.$

The company expects to purchase non$-$current assets amounting to R$300000$ in the next financial year. Depreciation for the next financial year is expected to total R$250000.$

The company uses the percentage of sales method to forecast current assets.

At the end of the next financial year inventories in the statement of financial position will be forecasted at an amount of:

A$.$ R$258000$

B$.R275000$

C$.$ R$112066$

D$.$ R$135000$