At the end of the year, Victor held 100 units of inventory, each of which cost $12 per unit. From this total, eight units were delivered on the final day of the year and had not yet been paid for. A further six units were damaged and could be sold for $10 each after repairs costing a total of $20 had been carried out. What value of inventory should be shown in Victor’s financial statements at the end of the year?
- A$1072
- B$1092
- C$1168
- D$1188