BCI Limited adheres to IFRS. The company has inventory at a cost of 18.5 million; however, the net realizable value of the inventory based on recent market transactions is 19.5 million. The current replacement cost of the inventory is 19.3 million. BCI limited is an agricultural company, what amount is it most likely to record for inventory? O 18.5 O 19.3 19.5 Which of the following least likely leads to a higher scoring in the broad factors of scale, competitive position, profitability and cash flow, financial policy, and coverage and leverage in a grid ratings system? Stronger negotiating power with suppliers. O Greater dividend payout. O Greater ability to react to variable market conditions