Item At the end of the year, a company reports the following inventory amounts ($ per unit): # of Units Cost Net Realizable Value X 100 $7 $6 200 $8 $9 How much will inventory for each product need to be reduced using the lower of cost and net realizable value method? Y O A. Reduce Produce X by $100 Reduce Product Y by $100 OB. Reduce Produce X by $100 Reduce Product Y by $200 OC. Reduce Produce X by $0 Reduce Product Y by $200 OD. Reduce Produce X by $100 Reduce Product Y by $0