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6.8 The financial year of Mitex Co ended on 31 December 20X1. An inventory count on January 4 20X2 gave a total inventory value of $527,300.
The following transactions occurred between January 1 and January 4.
$
Purchases of goods 7 ,900
Sales of goods (gross profit margin 40% on sales) 15,000
Goods returned to a supplier 800
What inventory value should be included in Mitex Co's financial statements at 31 December 20X1?
A $525, 400
B $527 ,600
C $529,200
D $535,200
答案：C
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