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