Gamma sells product XYZ for $20 per unit and uses the LIFO method. The cost of one unit of XYZ is $18, and the replacement cost is $17. The estimated cost to dispose of a unit is $4, and the normal profit is 40% of the selling price. At what amount per unit should product XYZ be reported, applying lower-of-cost-or-market? $17 O $18 O $16 O $8