Under the Principle of Lower-Of-Cost-Or-Market,when a Company Has 10 Units

Under the principle of lower-of-cost-or-market,when a company has 10 units of inventory A with market value of $50 and a cost of $60,what is the adjustment?

A) Debit Inventory $100;credit Cost of Goods Sold $100.
B) Debit Inventory $500;credit Cost of Goods Sold $500.
C) Debit Cost of Goods Sold $100;credit Inventory $100.
D) Debit Cost of Goods Sold $500;credit Inventory $500.