19. Exhibit 8-1 Rival Inc. uses the lower of cost or market rule in valuing its inventory. One unit has a ceiling constraint of $45.50. The following is other information concerning this unit: Estimated transportation costs for delivery $3 .80 Normal profit margin 7.50 Packaging costs prior to delivery 3 .60 Refer to Exhibit 8 1. The oor constraint of this unit must be A. $41.90 B. $38.00 C. $41.70 n 9:22 10