Memphis Wholesale Market applies the lower of cost or net realizable valuation to individual products and has collected the following data: Product A Product B Product C Selling price $ 103 $ 128 $ 83 Cost 73 78 83 Costs to sell 15 20 8 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)