Carlsberg Corporation Has 2,000 Units of Product#1and 4,000 Units of Product#2

Multiple Choice

Carlsberg Corporation has 2,000 units of product#1and 4,000 units of product#2 in its inventory at December 31, 2014. Specific data with respect to each product follows: What amount will be reported on the company statement of financial position at December 31, 2014 for ending inventory using lower-of-cost-or-net realizable value?

A) CHF220,000.
B) CHF288,000.
C) CHF296,000.
D) CHF306,000.