At Year-End, Dana Corporation Has 3,000 Units of Lolland, 3,000

Multiple Choice

At year-end, Dana Corporation has 3,000 units of Lolland, 3,000 units of Falster, and 4,500 units of Jultand in its ending inventory. Specific data with respect to each product follows: What amount will Dana report for ending inventory using lower-of-cost-or-net realizable value?

A) €777,000.
B) €792,000.
C) €816,000.
D) €837,000.