Sienna Company uses the FIFO cost flow assump- tion. Sierra has inventory with a selling price of $100, packaging costs of $5, and transportation costs of $10. Sienna's normal profit margin is $20. However, due to limited supply of the prod- uct from the manufacturer, it would cost Sienna $80 to replace the inventory. What amount should be used as the market value? a. $65 c. $80 d. $100 b. $85