In the Base Year, Marley Enterprises of Vancouver Had Cash

Multiple Choice

In the base year, Marley Enterprises of Vancouver had cash of $560, accounts receivable of $2,650, inventory of $4,680, and fixed assets of $12,600. This year the firm has cash of $630, accounts receivable of $3,280, inventory of $5,101, and fixed assets of $15,850. What is the common-base year value of the inventory?

A) .25
B) .57
C) .65
D) 1.09
E) 1.30