Answer:
correct answer is A. $320,000 
Explanation:
given data 
sold  = 7,500 units 
Sales Revenue =  $566,000
Purchases=  305,000
Selling and Administrative Expense =  68,000
Freight In =  13,000
Beginning Merchandise Inventory =  45,000
Ending Merchandise Inventory =  42,000
solution
we know that gross profit is equal to Sales minus Cost of goods sold   .......1
so first we get here gross profit that is 
gross profit = ( sales revenue + ending inventory ) - ( beginning inventory + purchase + freight in )   .........1
gross profit = ( $566,000 + $42000 ) - ( $45000 + 305000 + $13000 )
gross profit = $245000
so cost of good sold will be from equation 1 
cost of good sold = $566,000 - $245000 = 321000 so approx 
so correct answer is A. $320,000