The following table gives data pertinent to the inventory of four different products. Normal profit margin on each of the four inventory items is 10 percent of the selling price of the item. Inventory cost is determined using LIFO. Use the information above and in the table below to calculate ceiling values, floor values and the unit inventory value under the lower-of-cost-or-market rule for each of the 4 inventory items (A, B, C & D). Provide these calculated values in the boxes below. A B C D Inventory Cost under LIFO $80 $78 $38 $92 Selling price 85 100 40 40 100 Replacement cost 55 75 86 35 64 15 15 15 3 20 20 Estimated cost to complete the sale (1) Ceiling (Net Realizable Value) (2) Floor (Net Realizable Value minus normal profit) (3) Unit inventory value under LCM rule