Pharoah Company sells product 1976NLC for $21.00 per unit. The cost of one unit of 1976NLC is $18, and the replacement cost is $17.00. The estimated cost to dispose of a unit is $6.00, and the normal profit is 40% of the selling price. At what amount per unit should product 1976NLC be reported, applying lower-of-cost-or-market? O $15.00. $6.60. $18.00. O $17.00.