Ending inventory for Commodity X consists of 20 units. Under the FIFO method, the cost of the 20 units is $5 each. Current net realizable value is $4.75 per unit. Using the lower-of-cost-and-net-reaizable-value rule to value inventory, the balance sheet would show ending inventory of OA. $100.00 B. $5.00 O C. $95.00 O D. $4.75 re