Regardless of the inventory cost flow assumption used, inventories on the balance sheet are stated at: A. the lower of cost or market. B. the higher of cost or market. C. original cost. D. realizable value.

A. the lower of cost or market

Explanation:

Regardless of the inventory cost the flow assumption that that is used to show the invention of the balance sheets is stated in the lower order of the cost to the market and that the cost on an inventory item changes form the time it's acquired or sold.