Using the Following Cost Information Regarding Finished Goods, What Would

Multiple Choice

Using the following cost information regarding finished goods, what would be the ending value of the finished goods inventory if the market value of the goods is $200,000? $$\begin{array} { | l | r | } \hline & { \text { Cost } } \\\hline \text { Materials } & \$ 150,000 \\\hline \text { Costs to process into finished product } & 100,000 \\\hline\end{array}$$

A) $0
B) $150,000
C) $200,000
D) $250,000