Ballard Company Makes Portable Speakers $\begin{array}{ll}\text { January } 1 & 1,260 \\\text { December } 31 & 1,040\end{array}$

question 75

Multiple Choice

Ballard Company makes portable speakers. During the year Ballard manufactured 100,000 sets of portable speakers. Finished goods inventory had the following units on hand:
$\begin{array}{ll}\text { January } 1 & 1,260 \\\text { December } 31 & 1,040\end{array}$
-Refer to the Figure.Suppose each set of portable speakers has a per-unit product cost of $112.What would be the cost of finished goods inventory on December 31?

• A)$24,640
• B)$116,480
• C)$124,640
• D)$141,120

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