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In some instances, accounting principles require a departure from valuing inventories at cost alone. Determine the proper unit inventory price in the following cases.
Cases
1
2
3
4
5
Cost
$15.90
$16.10
Net realizable value
14.50
19.20
15.20
10.40
16.40
Net realizable valueless normal profit
12.80
17.60
13.75
8.80
14.80
Market (replacementcost)
17.20
9.70
16.80
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