Washington Corporation sells three different products. The following information is available on December 31: |Inventory Item Units Cost per unit Net Realizable Value per unit 100 $4.00 $3.50 Y 200 $2.50 $1.50 Z 300 $3.00 $4.00 When applying the lower of cost or net realizable value to each item, what will the company report as its adjustment to its cost of ending inventory on December 31? A) $150 B) $350 C) $450 D) $250