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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 decima places, e.g. 52.75.) Unit inventory price \begin{tabular}{l} Cases \\ 3 \\ $2.35$4.60$1.90 \\ \hline \end{tabular}