The following information is available for the Underwater Company for the three months ended March 31 of this year: Inventory, January 1 .................................. $ 450,000 Purchases ............................................. 1,700,000 Freight-in ............................................ 100,000 Sales ................................................. 2,400,000 The gross margin was

estimated to be 25 percent of sales. What is the estimated inventory balance at March 31?
a. $600,000
b. $350,000
c. $562,500
d. $450,000

D

Business

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