[单选题]
Quince’s trial balance extracted as at 31 May 2015 includes the USD456,875 for inventory as at 1 June 2014.Inventory was physically counted on 31 May 2015 and its cost has been established at USD572,904. Of this, inventory costing USD27,485 is damaged and is estimated to have a net realisable value of only USD15,000.What amount of closing inventory should appear in Qunice’s financial statements as at 31 May 2015?
A .USD456,875
B .USD545,419
C .USD560,419
D .USD572,904
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