Given the Historical Cost of Product Z Is $150, the Selling

Multiple Choice

Given the historical cost of product Z is $150, the selling price of product Z is $190, costs to sell product Z are $21, and the cost to complete product Z is $30, what is the net realizable value that should be used in the lower-of-cost-or-net realizable value comparison?

A) $160.
B) $169.
C) $139.
D) $150.