The following information pertains to Hagen Metal Work's ending Inventory for the current year: Unit Unit Market Cost $ 24 Item C D Quantity 90 75 40 22 25 Value $ 16 20 28

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Inventory Valuation

Before discussing the topic inventory valuation let’s discuss the meaning of inventory. In accounting, inventory is also known as stock. Inventory means all the finished goods, materials, merchandise that a business holds for the purpose of selling it in the market with the motive of earning profit.