A company had been selling its product for $58 per unit, but recently lowered the selling price to $34 per unit. The company's current inventory consists of 295 units purchased at $54 per unit. The market value of this inventory is currently $ $32 per unit. At what amount should the companys inventory be reported on the balance sheet?

A.$17,110

B.$10,030

C.$9,440

D.$15,930