$\text{'}$s

engineers discover a new manufacturing process that will cut the cost of its flagship product by more than

$45\%45\%.$

$($Select the best choice$$ below.$)$

A$.$

This event would not affect the balance sheet.

B$.$

This event would decrease inventory by over

$45\%45\%$

and the book value of equity would decrease by the same amount.

C$.$

This event would decrease inventory by over

$45\%45\%.$

D$.$

This event would decrease inventory by over

$45\%45\%$

and the book value of equity would increase by the same amount.