On April 1, a company purchased two units of inventory, A and B. The cost of unit A was $630, and the cost of unit B was $560. On April 30, the company had not sold the inventory. The net realizable value of unit A was now $655 while the net realizable value of unit B was $470. The adjustment associated with the lower of cost and net realizable value on April 30 will be: 65 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 90 90 90 90 Option 2 Option 4 O Option 1 O Option 3