Robertson Corporation Acquired Two Inventory Items at a Lump-Sum Cost

Multiple Choice

Robertson Corporation acquired two inventory items at a lump-sum cost of $90,000. The acquisition included 3,000 units of product CF, and 7,000 units of product 3B. CF normally sells for $27 per unit, and 3B for $9 per unit. If Robertson sells 1,000 units of CF, what amount of gross profit should it recognize?

A) $3,375.
B) $10,125.
C) $18,000.
D) $21,375.