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A fire on 30 September 20X2 destroyed some of a companys inventory and its inventory records. The following information is available: $ Inventory 1 September 20X2 318,000Sales for September 20X2 612,000Purchases for September 20X2 412,000Inventory in good condition at 30 September 20X2214,000Standard gross profit percentage on sales is 25?sed on this information, what is the value of the inventory lost?

A$26,400

B$96,000

C$57,000

D$271,000

正确答案:A (备注:此答案有误)

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