14. Milter Co. applies lower-of-cost-or-market valuation to individual products and has collected the following data:

	Product A	Product B	Product C
Selling price Cost Disposal cost Replacement cost Normal profit	$30 21 11 20 %10	$45 35 8 26 %20	$60 40 10 41 %25

According to U.S GAAP, in the Statement of Financial Position inventory, the carrying value for Products A, B, and C respectively are:

$19, $28, and $40

$19, $35, and $40

$21, 35, and $40

$19, $37, and $50