Rose co. sells one product and uses the last-in, first-out method to determine inventory cost. information for the month of january follows: total units unit cost beginning inventory, 1/1 8,000 $8.20 purchases, 1/5 12,000 7.90 sales 10,000 rose has determined that at january 31, the replacement cost of its inventory was $8 per unit, and the net realizable value was $8.80 per unit. rose’s normal profit margin is $1 per unit. rose applies the lower-of-cost-or-market rule to total inventory and records any resulting loss. at january 31, what should be the net carrying amount of rose’s inventory?

a. $79,000

b. $78,000

c. $80,000

d. $81,400