Sparks Furniture Company carries three lines of sofas. Information about the sofa inventory as of the end of its most recent fiscal year follows. If LCM/NRV is applied to each separate product line, what is the amount of the adjustment that must be made to the company's inventory? Product Line Rustic Mediterranean Contemporary Cost per Unit $ 760 660 1,010 Market value per Unit Quantity $845 310 420 720 335 725 Multiple Choice $53,650 ($97,150) ($43,500) 0 (517150)