A manufacturing company's cost of production was D 200,000. The finished goods were transferred to the warehouse at D 220,000. At the end of the year, 9% of these goods were still in stock.

The value of the closing stock of finished goods that would be shown in the balance sheet is

A.

D37,800

B.

D20,000

C.

D19,800

D.

D18,000

Correct answer is C

No explanation has been provided for this answer.