Using the baseline data below and assuming a decrease of materials cost by 5 %, calculate the four new values for A) - D): Materials-5% Inventory Value - 5% A) Calculate the new COGS. B) Calculate the new Net Income. c) Calculate the new Inventory value. D) Calculate the new Total Assets value. Baseline data: Net Income: $5,658,000 Cost of Goods Sold: $18,038,000 Materials Cost 85% of COGS Current Assets $10,151,000 Inventory $2.290,000 Total Assets $34,628,000 Inventory value: $2,290, 000 Material value: 85% of 18,038,000