In 2021, Orear Company signed a contract to purchase 5,000 inventory items from a former competitor for $45,000. The estimated selling value of the individual items varies greatly, but it is believed total resale value is $60,000. If item A could be sold for $100 and item B sold for $160, using relative sales value the assigned costs should be options: A) $75 for item A and $120 for item B B) $12 for each item C) $25 for item A and $40 for item B D) $9 for each item