Grand Rapids Rafting Company Recorded the Following Data for the Month

Multiple Choice

Grand Rapids Rafting Company recorded the following data for the month of October: $\begin{array}{ll}\text { Cost of beginning inventory } & \$ 46,000 \\\text { Cost of ending inventory } & \$ 32,000 \\\text { Cost of goods sold } & \$ 122,000\end{array}$ Inventory purchases for the month of October total:

A) $108,000
B) $136,000
C) $200,000
D) $44,000