Consider the Following Data A) Ending Inventory Balance Will Be $115,000

Consider the following data:

$\begin{array} { l r } \text { Ending inventory at cost } & \$ 115,000 \\\text { Ending inventory at market } & 119,000 \\\text { Cost of goods sold (before consideration of LCNRV rule) } & 165,000\end{array}$

A) Ending Inventory balance will be $115,000.
B) Ending Inventory balance will be $119,000.
C) Cost of Goods Sold will be $161,000.
D) Cost of Goods Sold will be $169,000.