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31.1 On 1 September 20X6, a business had inventory of $380,000. During the month, sales totalled $650,000 and purchases $480,000. On 30 September 20X6 a fire destroyed some of the inventory.The undamaged goods in inventory were valued at $220,000. The business operates with a standard gross profit margin of 30%.
Based on this information, what is the cost of the inventory destroyed in the fire?
A $185,000
B $140,000
C $405,000
D $360,000
答案：A
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