A company sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31, 2017: Coffee Bean Coffea arabica Units 13,700 bags Coffea robusta 5,600 bags Historical Unit Cost $5.50 3.30 Market Value $5.47 4.40 After applying the lower-of-cost-or-market (LCM) rule, what value should be reported for ending inventory on the Dec. 31, 2017 balance sheet? a. $93,419 b. $93,830 c. $93,390 Od. $93,979