Sunland Company sells product $2005$WSC for $$70$ per unit and uses the LIFO method. The cost of one unit of $2005$WSC is $$67,$ and the replacement cost is $$66.$ The estimated cost to dispose of a unit is $$6,$ and the normal profit is $40\%$ of the selling price. At what amount per unit should product $2005$WSC be reported, applying lower$-$of$-$cost$-$or$-$market?