When the functional currency is the currency of the foreign unit, how are balance sheot ilems translated? A. at the average exchange rate during the period B. at the end-ofthe-period exchange rate C. using the historical exchange rate in effect when the foreign unit initially made the measurements undertying these accounts D. at fair values QUESTION 28 When the functional currency is the U.S. dollar, how are fixed assets transfated? A. at the average exchange rate during the period B. at the end-of-the-period exchange rate C. at fair values D. using the hastorical exchange rate in effect when the foreign uni iritially made the measurements underying these accounts QUESTION 29 When the functional currency is the currency of the foreign unit, how aro revenues transiated? A. at the average exchange rate during the period B, at the end-of -the-period exchange rate C. using the histoncat exchange rate in elfect whien the fore gn unit initially made the messumenents underibing these acocunts D. at fair values