For Consolidation Purposes, What Amount Would Be Debited to Cost

Multiple Choice

For consolidation purposes, what amount would be debited to cost of goods sold for the 2019 consolidation worksheet with regard to the unrecognized intra-entity gross profit remaining in ending inventory with respect to the 2019 intra-entity transfer of merchandise?

A) $ 600.
B) $ 750.
C) $3,760.
D) $3,000.
E) $ 675.