At Year-End, Dana Corporation Has 2,000 Units of Lolland, 2,000

Multiple Choice

At year-end, Dana Corporation has 2,000 units of Lolland, 2,000 units of Falster, and 3,000 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) €518,000.
B) €528,000.
C) €544,000.
D) €558,000.