Memphis Wholesale Market applies the lower of cost or net realizable valuation to individual products and has collected the following data: Selling price Cost Product A $ 98 Product B $ 123 Product C $ 78 73 20 78 8 Costs to sell 68 15 Determine the inventory carrying value for Products A, B, and C assuming that Memphis Wholesale Market prepares its financial statements according to International Financial Reporting Standards (IFRS).