Tsatsu deals in the following products. His inventory consists of:

Product	Cost ()	Net Realisable Value ()
A	4,000	5,000
B	360	20
C D	200 100	70 --
Total	4,660	5,090

Tsatsus inventory should be valued at:

Select one:

a. 2,560

b. 4,840

c. 2,280

d. 4,090