An entity that uses FIFO cost method to account for its inventories reported the following selected per-unit data relating to work-in-process:

Selling price ...............$100

Completion costs ..........10

Historical cost ..............91

Replacement cost......... 108

Normal gross profit .......20

Selling cost ..................5

In comparison with historical cost, what will be the per-unit effect on gross profit of measuring ending inventory?

A. No Effect

B. Reduction of $6

C. Reduction of $26

D.Increase if $5