On 1/5/2020 "company A" bought one.20 unit of inventory for a cost of $900 (Unit X). On1/11/2020 "company A" bought another unit of inventory for a cost of $800 (Unit V). Both units are exactly the same, and both of them are still in hand at the end of the year (31/12/2020). for some reasons, "Company A" expects to sell each of the two units at a sale price of $1000. In this case, "Unit X" and "Unit V" should be valued in the statement of financial position at (3 ) Unit X: $900, Unit V: $900 Unit X: $800, Unit V: $800 Unit X: $800, Unit V: $1000 Unit X: $800, Unit V: $900 Unit X: $900, Unit V: $800