Camping Gear, Inc. had 200 units of inventory on hand at the end of the year. These were recorded at a cost of $ 16 each using the lastminusin, firstminusout (LIFO) method. The current replacement cost is $ 13 per unit. The selling price charged by Camping Gear, Inc. for each finished product is $ 22. As a result of recording the adjusting entry as per the lowerminusofminuscostminusorminusmarket rule, the gross profit will ________.

A. decrease by $ 600

B. increase by $ 2 comma 600

C. increase by $ 600

D. decrease by $ 2 comma 600