On April 1, a company purchased two units of inventory, A and B. The cost of unit A was $650, and the cost of unit B was $575 On April 30, the company had not sold the inventory. The net realizable value of unit A was now $665 while the net realizable value of unit was 5495, The adjustment associated with the lower of cost and net realizable value on April 30 will be 65 65 65 1. Cost of Goods Sold Inventory 2. Inventory Cost of Goods Sold 3. Cost of Goods Sold Inventory 4. Inventory Cost of Goods Sold 65 80 80 80 80