题目内容：
The closing inventory of X amounted to $116,400 excluding the following two inventory lines:
1 400 items which had cost $4 each. All were sold after the reporting period for $3 each, with selling expenses of $200 for the batch.
2 200 different items which had cost $30 each. These items were found to be defective at the end of the reporting period.
Rectification work after the statement of financial position amounted to $1,200, after which they were sold for $35 each, with
selling expenses totalling $300.
Which of the following total figures should appear in the statement of financial position of X for inventory?
A$122,300
B$121,900
C $122,900
D$123,300
答案解析：