[6] ABC, Inc. has five inventory items on hand at the end of 2014. The year-end unit costs, current 8 unit selling prices, and estimated disposal (selling) costs for ech of the items are presented below. 9 The normal profit margin is 20% of selling price. (8 points) 0 Estimated Selling Disposal Replacem ITEM COST Price Costs ent Cost 2 53 A $ 40.00 $ 80.00 $ 5.00 55 54 B $ 92.00 $ 95.00 $ 4.00 97 55 $ 75.00 $ 100.00 $ 3.00 70 56 D $ 98.00 $ 105.00 $ 4.00 95 57 E $ 90.00 $ 120.00 $ 5.00 92 58 59 Prepare an analysis showing the lower of cost or market for each inventory item. 60