Canada Ltd has just completed its annual physical inventory count. The ending inventory was obtained by adding up all the retail price tags for the goods on hand Cost $ Retail $ 40 000 Beginning inventory Purchases 120 000 780 000 266 000 Goods available for sale 306 000 900 000 Sales 780 000 Determine ending inventory at cost. Select one: a. $120 000 b. $40 800 c. Not one of the options d. $43 200 e. $79 200