Pharoah Company sells product $2005$WSC for $$115$ per unit and uses the LIFO method. The cost of one unit of $2005$WSC is $$112,$ and the replacement cost is $$111.$ The estimated cost to dispose of a unit is $$6,$ and the normal profit is $40\%$ of the selling price. At what amount per unit should product $2005$WSC be reported, applying lower$-$of$-$cost$-$or$-$market?

$$111.$

$$63.$

$$109.$

$$112.$