3) The Milton Bradley Company follows the practice of pricing its lower of cost or market on an individual-item basis. They use Item D Item C Item B Item A $690 Selling price Cost $250 220 $160 $120 107 110 520 95 200 22 499 Replacement cost Selling expense Normal profit 105 45 15 25 10 80 40 20 Using the lower of cost or market rule, determine the proper unit value for balance sheet reporting proposes, for each of the inventory items above. (8 points)