Crosby Department Store Estimates Inventory by Using the Retail Inventory

Multiple Choice

Crosby Department Store estimates inventory by using the retail inventory method. The following information was developed: $$\begin{array}{ll} &\text {at cost}&\text {at retail}\\\hline \text {begining inventory }&\$465,000&\$750,000\\\text { goods purchases}&900,000&1,350,000\\\text {net sales }&&1,500,000\end{array}$$ The estimated cost of the ending inventory is

A) $210,000.
B) $372,000.
C) $390,000.
D) $400,000.