Chapter 14, Problem 14.1DA

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H.T. Tan Company is preparing the annual financial statements dated December 31 of the current year. Ending inventory information about the five major items stocked for regular sale follows: Item Quantity on Hand Unit Cost When Acquired (FIFO) Net Realizable Value (Market) at Year-End A 70 $ 21 $ 24 B 100 49 39 30 61 57 D 90 39 34 E 370 14 19 Required: {Subject:- General Account}{4} Compute the valuation that should be used for the current year-ending inventory using lower cost or net realizable value applied on an item- by-item basis.

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