Nike Corporation sells two different products. The following information is available on December 31: Inventory Item Units Cost per unit Market value per unit Drivers 200 $140.00 $150.00 Wedges $75.00 $65.00 300 When applying the lower of cost or market rule to each item, what will Nelson's total ending inventory balance be? O A. 28,000 B. 19,500 C. 49,500 OD. 47,500