Use the Following Information If the Market Price at Year End Is $210,000, What

Multiple Choice

Use the following information: $$\begin{array} { | l | r | } \hline & { \text { Cost } } \\\hline \text { Materials } & \$ 150,000 \\\hline \text { Costs to process into finished product } & 100,000 \\\hline\end{array}$$ If the market price at year end is $210,000, what is the write down required?

A) $0
B) $40,000
C) $210,000
D) $250,000