Rival Inc. uses the lower of cost or market rule in valuing its inventory. Assume the company uses the LIFO method and that one unit has a ceiling constraint of $45.50. The following is other information concerning this unit:

Estimated transportation costs for delivery	$3.90
Normal profit margin	7.50
Packaging costs prior to delivery	3.40

Refer to Exhibit 8-1. The floor constraint of this unit must be

$41.70

$38.00

$38.10

$41.90