Landers, Inc. has 9 units in inventory on December 31. The units were purchased in November for $170 each. The price lists from suppliers indicate the current replacement cost of the item to be $168 each. What is the effect on gross profit if Landers values its ending merchandise inventory using the lower-of-cost-or-market rule? A. The gross profit would increase by $2. B. The gross profit would not be affected. C. The gross profit would increase by $18. D. The gross profit would decrease by $18