Misty Company had 22.000 units of ending inventory that were recorded at their cost of $6.00 per unit using the first - in. first - out (FIFO) method. The current replacement cost is $4.50 per unit. Which of the following amounts would be reported as Ending Merchandise Inventory on the balance sheet using the lower - of - cost - or- market rule? $231,000 $132,000 $154,000 $99,000