Enviro Corporation had the following items as inventory as at December 31, 2020: Item No. Quantity Unit Cost NRV A1 130 $8.00 $8.40 B4 190 $5.00 $4.90 C2 190 $12.00 $12.90 D3 160 $11.00 $10.90 Assume that Enviro uses a perpetual inventory system and that none of the inventory items can be grouped together for accounting purposes. The year-end adjusting entry should include a charge to cost of goods sold of 1) $188. 2) $0 3) $35. 41 $350