Lemon Tree Company manufactures and sells air purification systems. Because of seasonal demand, the market price of the systems often fluctuates by 10% or more. In the last six months of the fiscal year, Lemon Tree has faced stiff competition from its competition and has dropped the selling price of its purification systems. Lemon Tree has the following current information available for its December 31, 2018 inventory of 20,000 units: Per Unit Fifo cost $180 170 Replacement cost Selling price Costs to complete, package, 190 15 and dispose How should Lemon Tree report the value of its inventory on the December 31, 2018 financial statements? Fully explain your answer and give supporting reasons. It is not sufficient to simply say that GAAP requires a particular treatment. Why is your answer a good solution