Using the Table Below, Calculate the Holding Inventory Costs for All

Multiple Choice

Using the table below, calculate the holding inventory costs for all four periods using both average inventory and end inventory values.The holding cost per period per unit is $200.The sequence of cost is (average inventory, end inventory) .
$$\begin{array} { | c | c | c | c | c | } \hline \text { Periods } & 1 & 2 & 3 & 4 \\\hline \text { Usage } & 100 & 120 & 50 & 80 \\\hline \text { End Inventory } & 10 & 30 & 70 & 30 \\\hline\end{array}$$

A) ($63,000, $78,500)
B) ($57,400, $48,000)
C) ($23,000, $28,000)
D) ($63,000, $28,000)