Please assist urgently The following balances have been extracted from the trial balance...

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Accounting

Please assist urgently
The following balances have been extracted from the trial balance of GPI Manufacturers on 28 February 2019:
1. Inventory on hand on 1 March 2018:
Finished good (Completed goods) R18100
Direct material R14300
Work-in-progress (Unfinished goods) R8500
2. Purchases for the year:
Direct material R115200
3. Inventory on hand on 28 February 2019:
Finished good (Completed goods) R16300
Direct material R19500
Work-in-progress (Unfinished goods) R11800
What is the amount that will be reflected as inventory on the Statement of Financial Position as at 28 February 2019?
A. R40900.
B. R47600.
C. R88500.
D. R203700.

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