basic inventory data for april 30 are presented for a business that employs the lower-of-cost-or-market basis of inventory valuation to each category. commodity inventory quantity cost per unit market value per unit a 35 $ 52 $ 55 b 20 155 150 c 25 82 85 d 40 58 55 what is the amount of reduction in the inventory at april 30 attributable to market decline? a.$40 b.$14 c.$220 d.$180