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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, under the lower-of-cost-or-market rule. (Round answers to 2 decimal places, e. g. 52.75.) Cases 1 2 3 4 5 Cost $16.70 $15.10 $16.80 $17.30 $18.00 Net realizable value 14.40 16.80 14.10 9.70 18.70 Net realizable value less normal profit 12.90 15.20 12.59 8.00 17.30 Market (replacement cost) 16.00 18.50 11.10 8.60 18.90 Cases 1 2 3 4 5 Unit inventory price
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In some instances, accounting principles require a departure from valuing inventories at cost alone....
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