Determine the unit value that should be used for inventory costing following "lower of cost or market value" as described in ARB No. 43.

		A		B		C		D		E		F
Cost		$2.80		$2.44		$2.80		$2.62		$2.44		$2.44
Replacement cost		2.25		3.00		2.25		2.60		2.37		2.46
Net realizable value		2.95		2.95		2.95		2.41		2.50		2.50
Net realizable value less normal profit		2.70		2.75		2.85		2.25		2.30		2.30

Case A		$
Case B		$
Case C		$
Case D		$
Case E		$
Case F		$