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The records of Nuisance Co. show the following information Inventory Beg36,000 Purchases320,000 Purchase Discounts 3,000 Freight In18,000 Sales454,000 Sales Return2,000 Ending inventory at sales price

The records of Nuisance Co. show the following information

Inventory Beg36,000

Purchases320,000

Purchase Discounts 3,000

Freight In18,000

Sales454,000

Sales Return2,000

Ending inventory at sales price is $78,000

How much is the ending inventory at cost?

a. 54,600

b. 56400

c. 55,800

d.58,500

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