The accountant for ABC Company prepared the following analysis of its inventory at year end: Est. Sales Cost of Disposal Item Units Cost per Unit Price/Unit (Selling Expense) Item A 100 $30 $70 $20 Item B 350 $45 $80 $15 Item C 200 $35 $60 $20 Item D 250 $45 $55 $15 What is the carrying value of ABC Company's inventory on its Balance Sheet at year-end? $37,000 $45,750 $35,750 $15,000 $52,000