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8 On 30 September 2014, Razor’s closing inventory was counted and valued at its cost of $1 million. Some items of inventory which had cost $210,000 had been damaged in a flood (on 15 September 2014) and are not expected to achieve their normal selling price which is calculated to achieve a gross profit margin of 30%. The sale of these goods will be handled by an agent who sells them at 80% of the normal selling price and charges Razor a commission of 25%.
At what value will the closing inventory of Razor be reported in its statement of financial position as at 30 September 2014?
A $1 million
B $790,000
C $180,000
D $970,000
答案：D
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