Sunland Company sells product 2005WSC for $125 per unit and uses the LIFO method. The cost of one unit of 2005WSC is $122, and the replacement cost is $121. 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 2005WSC be reported, applying lower-of-cost-or-market? $119. O $122. $69. $121.