Carla Vista Company sells product 2005WSC for $75 per unit and uses the LIFO method. The cost of one unit of 2005 WSC is $72, and the replacement cost is $71. The estimated cost to dispose of a unit is $6, and the normal profit is 40% of the selling price. At what amount per unit should product 2005 WSC be reported, applying lower-of-cost-or-market? $69. $72. 539. \$71