The following data refer to Cohen Company's ending inventory:

Item Code	Quantity	Unit Cost	Unit NRV
Small	100	$171	$174
Medium	420	114	132
Large	600	126	132
Extra-Large	220	201	192

How much is the inventory if the lower-of-cost-or-net realizable value rule is applied to each item of inventory?

Select one:

A. $189,480

B. $182,820

C. $199,080

D. None of the above