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20.14 On 31 December 20X0 the inventory of V was completely destroyed by fire. The following information is available:
1 Inventory at 1 December 20x0 at cost $28 ,400
2 Purchases for December 20X0 $49,600
3 Sales for December 20X0 $64 ,800
4 Standard gross profit percentage on sales revenue 30%
Based on this information, which of the following is the amount of inventory destroyed?
A $45,360
B $32,640
C $40,971
D $19,440
答案：B
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