10. The accountant for ABC Company prepared the following analysis of its inventory at year end: Item Units: Cost per Unit Est. Sales Price/ Unit Cost of Disposal (Selling Expense) Net Realizable Value Item A 100 $30 $70 $20 Item B 350 $45 $80 $15 Item C 200 $35 $60 $20 Item D 250 $45 $55 $15 What is the carrying value of ABC Company's inventory on its Balance Sheet at year-end? A. $37,000 B. $45,750 C. $35,750 D. $15,000 E. $52,000