Robust Inc. has the following information related to an item in its ending inventory. Packit (Product # 874) has a cost of $65, a replacement cost of $61, a net realizable value of $70, and a normal profit margin of $3. What is the final lower-of-cost-or-market inventory value for Packit? Select one: a. $70. b. $65. c. $67. d. $79.