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Ballard Company Makes Portable Speakers  January 11,260 December 311,040\begin{array}{ll}\text { January } 1 & 1,260 \\\text { December } 31 & 1,040\end{array}

Question 28

Multiple Choice

Ballard Company makes portable speakers. During the year Ballard manufactured 100,000 sets of portable speakers. Finished goods inventory had the following units on hand:
 January 11,260 December 311,040\begin{array}{ll}\text { January } 1 & 1,260 \\\text { December } 31 & 1,040\end{array}
-Refer to the Figure.How many sets of portable speakers did Ballard sell during the year?


A) 96,780
B) 97,000
C) 97,220
D) 100,220

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