Current Attempt in Progress Pharoah Company sells product 2005WSC for $115 per unit and uses the LIFO method. The cost of one unit of 2005WSC is $112, and the replacement cost is $111. 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 2005WSC be reported, applying lower-of-cost-or-market?