historical cost	est. selling price	cost of completion	cost of disposal	current replacement cost	normal profit margin
1	60	70	-	5	55	7
2	50	80	20	6	53	3
3	45	44	3	2	40	4
4	29	40	4	6	28	5
5	100	110	15	5	82	5

for each set of independent facts listed, determine the appropriate measure of a unit of inventory under U.S. GAAP and IFRS

A. 1.

B. 2.

C. 3.

D. 4.

E. 5.