For the Current Fiscal Year, Purchases Were $187,000, Purchase Returns

Multiple Choice

For the current fiscal year, Purchases were $187,000, Purchase Returns and Allowances were
$4,200 and Freight In was $10,500. If the beginning merchandise inventory was $98,000 and the ending merchandise inventory was $103,000, the Net Delivered Cost of Purchases is:

A) $172,300
B) $193,300
C) $187,000
D) $201,700