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 Cases 2 3 4 5 Cost Net realizable value Net realizable value less normal profit Market (replacement cost) $14.40 S14.40 $18.20 $16.80 $14.90 15.40 13.70 14.40 13.00 11.50 14.80 20.60 19.20 15.60 14.10 12.44 11.30 11.90 10.40 10.80 Cases 2 3 4 5 Unit inventory price