Fact Pattern: Stockholm Co. accounts for its inventory using the last-in, first-out (LIFO) method. The data below concern items in Stockholm Co.'s inventory. Per Unit Gear Stuff Wickets Historical cost $190.00 $106.00 $53.00 Selling price 217.00 145.00 73.75 Cost to complete and sell 19.00 8.00 2.50 Current replacement cost 203.00 105.00 51.00 Normal profit margin 32.00 29.00 21.25 The limits to the market measurement (i.e., the ceiling and the floor) that Stockholm Co. should use in the lower-of-cost-or- market (LCM) comparison of gear are A. $217 and $198. B. $217 and $185. C. $198 and $166. D. $185 and $166