Quasim Corporation sells three different products. The following information is available on December 31: Cost per unit Market value per unit Units Inventory Item $6,00 100 $8.00 X $2.00 200 $4.00 Y $8.00 $6.00 500 When applying the lower of cost or market rule to each item, what will Quasim report as its cost of ending inventory on December 31? Select one: A. $4,600 B. $4,400 C. $5,300 OD. $4,000