Respuesta :
Answer:
a) $362,750
Explanation:
The computation of inventory is shown below:-
Year Inventory at Change in Cost Layer at Ending
base layer at base current
1-1-2016 304,500 304,500 1.00 304,500
31-12-2016 327,500 23,000 1.05 24,150 328,650
(327,500 - 304,500)
31-12-2017 355,000 27,500 1.24 34,100 362,750
(355,000 - 327,500)
