A U.S. company's foreign subsidiary had the following amounts in stickles (§), the functional currency, in 2018:   Cost of goods sold§12,000,000Ending inventory 600,000Beginning inventory 240,000??The average exchange rate during 2018 was §1 = $.96. The beginning inventory was acquired when the exchange rate was §1 = $1.20. The ending inventory was acquired when the exchange rate was §1 = $.90. The exchange rate at December 31, 2018 was §1 = $.84. At what amount should the foreign subsidiary's cost of goods sold have been reflected in the 2018 U.S. dollar income statement?

A. $11,613,600.
B. $11,523,600.
C. $11,253,600.
D. $11,577,600.
E. $11,520,000.


Answer: E

Business

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