(3 points) An auditor recently asked an accounting manager to perform a LCM test on a batch of inventory. Since the manager would prefer to avoid the cost of a LCM test, what GAAP argument could she use to avoid performing the test? (A 16) The cost of the test would not outweigh the benefit of the result Why don't you perform the test? That's what we are paying you for. I have no reason to believe future value has dropped below the historical cost. The recorded cost accurately represents the costs when the inventory was produced