Ivanhoe Company sells product 2005WSC for $105 per unit. The cost of one unit of 2005WSC is $102, and the replacement cost is $101. The estimated cost to dispose of a unit is $6, and the normal profit is 40% of selling price. At what amount per unit should product 2005WSC be reported, applying lower-of-cost-or-market?

A) $99.

B) $57.

C) $101.

D) $102.