Norton Company has products A, B and C to sell. The ending inventory at cost is $10,000 $50,000 and $80,000 for products A, B and respectively, the current market price at the year end is $11,000, $45,000 and $70,000 for products A, B and Crespectively. The amount should be reported at the balance sheet for inventory is: a $125,000 b. $135,000 O c $126,000 d. $140,000