Subject:ACCT335 Please Solve Faster i just want the correct option please i need faster Thanks

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. $67 c.$79 d. $65