4. For a manufacturing company, its information is shown in the table below: $ million Ending inventory (Under FIFO) 4.3 NRV 4.1 Replacement cost 3.8 Normal profit margin 0.5 If the companying is using International Financial Reporting Standards (IFRS) instead of U.S. GAAP, its cost of goods sold (in millions) is most likely: A. 0.3 higher; B. 0.3 lower; C. The same