14. Given the historical cost of product Dominoe is $70, the selling price of product Dominoe is $90, costs to sell product Dominoe are $16, and the cost to complete the product is $14, what is the amount that should be used to value the inventory under the lower-of-cost-or-net realizable value method? (a) $74. b) 0 c) $60. d) 576 e) $50