Using the information below for Morrie Majors Sports store, calculate the amount of inventory adjustment using the lower-of-cost-or-net realizable value method applied to the inventory on a major category basis: # of Units Cost/Unit NRV/Unit 20 $120 $200 10 Football items. Helmets Cleats Pads Baseball items: Gloves Jerseys $100 $ 80 $100 30 $ 80 Support 40 $ 40 $ 60 $100 50 $160 Select one: A $11,100 B. $13,200) C$(1.800) D. $3,200