14. Given the historical cost of product Z is $170, the selling price of product Z is $210, costs to sell product Z are $21, and the cost to complete product Z is $30, what is the net realizable value that should be used in the lower-of-cost-or-net realizable value comparison? a) $139 b) $160 c) $159 d) 0 e) $169 13- ABC Inc. purchased inventory as follows: ABC Inc. had no beginning inventory and has 500 units on hand as of Januar 31. the FIFO method is used, ending inventory would be a) $13,000 b) $10,500 c) $5,000 d) $4,000