On April 1, a company purchased two units of inventory, A and B. The cost of unit A was $640, and the cost of unit B was $570. On April 30, the company had not sold the inventory. The net realizable value of unit A was now $660 while the net realizable value of unit B was $480. The adjustment associated with the lower of cost and net realizable value on April 30 will be:

Multiple Choice Option 4 Option 2 Option 1 Option 3