The total costs of goods for a period are distributed over the income statement and inventory. If this year's Inventory Ultimo is valued too low, then the equity will:

A. Be too high at the end of this year and too low at the end of next year B. Be too low at the end of this year and too high at the end of next year C. Be too high at the end of this year but correctly stated at the end of next year D. Be too low at the end of this year but correctly stated at the end of next year