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Question - The inventory of Royal Decking consisted of five products. Information about the December 31, 2016, inventory is as follows:
Per Unit ProductCostSelling Price A$170 $190 B 220 230 C 150 210 D 130 210 E 80 110
Costs to sell consist only of a sales commission equal to 10% of selling price and shipping costs equal to 10% of cost.
Required: What unit value should Royal Decking use for each of its products when applying the lower of cost and net realizable value rule to units of inventory?
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