Determine the unit value that should be used for inventory costing following "lower of cost or market value" as described in ARB No. 43. B C D E F Cost Replacement cost $2.30 $2.47 $2.30 $2.57 $2.51 $2.51 1.90 2.50 1.90 2.55 2.37 2.53 2.45 2.45 2.45 2.44 2.57 2.57 Net realizable value Net realizable value less normal profit 2.20 2.25 2.35 2.33 2.37 237 Case A $ Case B $ Sign out Case A Case B tA $ Case C $ Case D $ Case E $ Case F $ FA Save for Later