What is the answer to this question? Explain your reason, please. Thanks!

10 20 30 40 50 Average Days-to-Sell 60 Sheets Sales $80,000 70 Pillows Sales $40,000 80 Beds Sales $200,000 90 100 Mattresses Sales $450,000 110 096 1096 2096 3096 4096 5096 6096 7096 80% Lovie Gross Benfit Powentals + ableau 7. Identify the product line most likely to require a write-down when applying the lower of cost and marketet realizable value rule. Beds O Mattresses Pillows O Sheets