Memphis Wholesale Market applies the lower of cost or net realizable valuation to individual products and has collected the following data: Selling price Cost Costs to sell Product A $ 104 74 16 Product B $129 79 21 Product C $ 84 84 7 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). Product NRV Cost Inventory Value