e$.$ Global's engineers discover a new manufacturing process that will cut the cost of its flagship product by more than $45\%.($Select the best choice below.$)$

A$.$ This event would decrease inventory by over $45\%$ and the book value of equity would increase by the same amount.

B$.$ This event would not affect the balance sheet.

C$.$ This event would decrease inventory by over $45\%.$

D$.$ This event would decrease inventory by over $45\%$ and the book value of equity would decrease by the same amount.