Gummy Ltd (Gummy) manufactures and sells woodfires. It sells its woodfires to four markets: Market A, Market B, Market C, and Market D. Gummy has access to all four markets. The following information is relevant for fair value measurement: Market annual trade volume Transport costs per unit Price per unit 7,200 Transaction costs per unit Net proceeds per unit Market A 15,000 00 (200) (100) 6,900 Market B 10,000 6,200 (200) (155) 5,845 Market C 30,000 6,100 (250) (100) 5,750 O The principal market is Market B and fair value of the woodfires is $6,000. O The principal market is Market C and fair value of the woodfires is $5,850. Market D 14,000 6,500 (300) (400) Which of the following statement about the fair value of the woodfires (per unit) is correct in accordance with the requirements of AASB 13 Fair Value Measurement? 5,800 O The most advantageous market is Market A and fair value of the woodfires is $6,900. The principal market is Market D and fair value of the woodfires is $6,200.