[单选题]
A sole trader fixes her prices by adding 50% to the cost of all goods purchased. On 31 October 2015 a fire destroyed a considerable part of the inventory and all inventory records. Her statement of profit or loss for the year ended 31 October 2015 included the following figures: USD USD Sales 281,250 Opening inventory at cost 183,600 Purchases 249,200 ——— 432,800 Closing inventory at cost 204,600 228,200 ——— ——— Gross profit 53,050 ——— Using this information, what inventory loss has occurred?
A .USD40,700
B .USD61,050
C .USD87,575
D .USD110,850
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