multiple choice please help

Ames Trading Co. has the following products in its ending inventory. Compare the lower of cost or market for inventory applied separately to each product. Product Quantity Cost per Unit Market per Unit Mountain bikes 11 $ 600 $ 550 Skateboards 13 $ 350 $ 425 26 Gliders $ 800 $ 700 Should the cost or market be used for Mountain bikes using the lower of cost or market method of valuing ending inventory? Should the cost or market be used for Mountain bikes using the lower of cost or market method of valuing ending inventory? Select one: A. COVID-19 B. None of the above O C. Cost D. Market