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 3 Cost Net realizable value Net realizable value less normal profit Market (replacement cost) 1 $13.60 15.60 13.70 13.90 2 $14.40 19.50 18.00 19.00 $14.50 13.30 11.96 12.40 4 $16.90 11.70 9.90 10.20 5 $15.60 15.90 14.20 17.30 Cases Unit inventory price