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Lower-of-Cost-or-Market Method
On the basis of the data shown below:
Item - Inventory Quantity - Cost per Unit - Market Value per Unit (Net Realizable Value)
MX62 - 142 $45 $42
VZ31 291 22 27
Question 1: Determine the value of the inventory at the lower of cost or market by applying lower of cost or market to each inventory item
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