A company has four types of products in its inventory as shown below:

Product Quantity Cost Net Realizable Value

A 15 $ 7 $ 10

B 10 $18 $12

C 20 $8 $6

D 15 $11 $15

Products A and B are one category of inventory, and Products C and D are one category. When accounting for the lower of cost or net realizable value by category, the year-end adjustment to write down inventory would be:

Multiple Choice $15. $0. $100. $55.