Rose Co. sells one product and uses the last-in, first-out method to determine inventory cost. Information for the month of January follows: Rose has determined that at January 31 , the replacement cost of its inventory was $8 per unit, and the net realizable value was $8.80 per unit. Rose's normal profit margin is $1 per unit. Rose applies the lower-of-cost-or-market rule to total inventory and records any resulting loss. At January 31 , what should be the net carrying amount of Rose's inventory? A) $80,000 B) $79,000 C) $78,000 D) $81,400