At December 31, 2011, Bosan Corporation Has 3,500 Units of Model

At December 31, 2011, Bosan Corporation has 3,500 units of model 63 and 2,500 units of model 64 in its ending inventory.Specific data with respect to each product follows: $\begin{array}{lrr}&\text { Model } 63&\text { Model } 64\\\hline \text { Historical cost } & \text { W7800 } & \text { W8700 } \\\text { Net realizable value } & 7700 & 8800\end{array}$
What amount will be reported for inventory on Boson's statement of financial position after the company applies LCNRV?

A) W54,250,000.
B) W49,300,000.
C) W48,950,000.
D) W48,700,000.