Item D E F G H i

Net Relizable Value (Ceiling) $90

A

Net Realizable Value Less Normal Profit (Floor) 70

B

Replacement Cost 60 40 35 60 40 120 72 70 30 70 30

Designated Market Cost 90 72 60 35 70 40 75 80 80 80 50 36

LCM 75 72 60 35 50 36

80 60 55 80 60

A. Estimated selling price-estimated selling expense B. Net realizable value-Normal profit margin

Item No. Cost Per Unit 1320 1333 1426 1437 1510 1522 1573 1626

Replacement cost

Net Realizable Value

Net Real. Value Designated Less Market Normal Value

Quantity

Final Inventory Value