Hayes Co is considering selling off one of its subsidiaries, Fran Ltd., and would like to value its inventory of 1500 large storage boxes. The following information has been made available: Market Sales price per unit Ltd Volume of Volume of sales of Fran sales of storage boxes storage box Transaction costs per Transportation costs per storage box North 85 4,000 100,000 5 3 Midlands 90 8,000 64,000 3 7 South 82 3,000 N/A 8 83 6 Hayes is suggesting that the fair value per unit of storage box should be 82. Required: Comment on whether this is appropriate given the circumstances.