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Question - Pina Company follows the practice of pricing its inventory at the lower-of-cost-or-market, on an individual-item basis.
Item No.
Quantity
Cost per Unit
Cost to Replace
Estimated Selling Price
Cost of Completion and Disposal
Normal Profit
1320
1,500
$3.36
$3.15
$4.73
$0.37
$1.31
1333
1,200
2.84
2.42
3.68
0.53
1426
1,100
4.73
3.89
5.25
0.42
1.05
1437
1,300
3.78
3.26
3.36
0.26
0.95
1510
1,000
2.36
2.10
3.41
0.84
0.63
1522
800
3.15
3.99
1573
3,300
1.89
1.68
2.63
0.79
1626
4.94
5.46
6.30
From the information above, determine the amount of Pine Company inventory.
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