Martha, Inc. had 21,000 units of ording inventory that were recorded at the cost of $8.00 per unit using the FIFO method. The current replacement cost is 14.25 por unt. Which of the following amourts would be reported as ending Merchandise Inventory on the balance sheet using the lower-of-cost-or-market role? A. $89,250 OB. $189.000 OC. $257 250 D. $168.000