Is this correct? Thanks

QUESTION 19 Lexington Company sells product 1976NLC for $50 per unit. The cost of one unit of 1976NLC is $45 and the replacement cost is $43 The estimated cost to dispose of a unit is $10, and the normal profit is 40% At what amount per unit should product 1976N1C be reported applying lower-of-cost-of-market? O $20 $40 $43 $45