Sandhill Corporation had the following items as inventory as at December 31, 2023: Item No. Quantity Unit Cost NRV A1 145 $9.00 $9.40 B4 205 6.00 5.90 C2 205 13.00 13.90 D3 175 12.00 11.90 Assume that Sandhill uses a perpetual inventory system and that none of the inventory items can be grouped together for accounting purposes. The year-end adjusting entry should include a charge to cost of goods sold of $203. $243. $0. $38.