John has three lines of inventory at the year end. A B Original purchase price (per unit) 5.00 4.50 5.50 Estimated future selling price (per unit) 6.00 5.00 7.50 Selling and distribution costs (per unit) 0.50 1,00 2.50 Units of inventory 200 300 100 At what value should inventory appear in the year-end financial statements? 3,900 1,625 O 3,500 2,700