单选题 A company's beginning inventory was overstated by $ 3000, now ending inventory is understated by $ 2000. If purchases were properly reported, then earnings before taxes will be. A. understated by $ 5000. B. overstated by $5000. C. understated by $1000. Use the following date to answer question 59 to 61.

	{{I}}Units{{/I}}	{{I}}Unit Price{{/I}}
Beginning Inventory	709	$2.00
Purchases	556	$6.00
Sales	959	$13.00
SGA Expenses	$ 2649 per annum