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Presented below is data related to Wilder, Inc.'s month-end inventory. Product A Product B Product C Historical cost $190 $106 $53 Selling Price 212 145

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Presented below is data related to Wilder, Inc.'s month-end inventory. Product A Product B Product C Historical cost $190 $106 $53 Selling Price 212 145 73.75 Cost to sell 19 8 2.5 Cost to complete 32 29 21.25 Assuming Wilder is applying the Lower of Cost or Net Realizable Value approach, determine the apporpriate inventory valuation for Product A. O $193 $190 O $180 $161

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