On April 1, a company purchased two units of Inventory, A and B. The cost of unit A was $625, and the cost of unit B was $565. On April 30, the company had not sold the Inventory. The net realizable value of unit A was now $650 while the net realizable value of unit B was $475. The adjustment associated with the lower of cost and net realizable value on April 30 will be: 65 1. Cost of Goods Sold U Inventory 2. Inventory Cost of Goods Sold 3. Cost of Goods Sold Inventory 4. Inventory U cost of Goods Sold 90 LO O O O Option 4 Option 1 Option 2