Uniquely Me Shoppe,a Clothing Retailer,had the Following Total Costs as Grouped

Multiple Choice

Uniquely Me Shoppe,a clothing retailer,had the following total costs as grouped by value chain element: $$\begin{array} { | l | c c | } \hline \text { Research and development } & \$ & 53,000 \\\hline \text { Design } & \$ & 17,000 \\\hline \text { Purchases } & \$ & 99,000 \\\hline \text { Marketing } & \$ & 42,000 \\\hline \text { Distribution } & \$ & 68,000 \\\hline \text { Custumer service } & \$ &27,000 \\\hline\end{array}$$
- What were the company's inventoriable costs?

A) $ 99,000
B) $ 116,000
C) $ 17,000
D) $ 169,000