21. On 1/5/2020 "company A" bought one unit of inventory for a cost of $1000 (Unit X). On1/11/2020 "company A" bought another unit of inventory for a cost of $700 (Unit V). Both units are exactly the same, and both of them are still in hand at the end of the year (31/12/2020). for some reasons, "Company A" expects to sell each of the two units at a sale price of $600. In this case, "Unit X" and "Unit V" should be valued in the statement of financial position at: * (3 Points) Unit X: $600, Unit V: $700 Unit X: $700, Unit V: $600 Unit X: $700, Unit V: $700 Unit X: $600, Unit V: $600 Unit X: $1000, Unit V: 5600