=+ (d) The finished goods inventory at the end of December amounts to 200 units, valued at
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(d) The finished goods inventory at the end of December amounts to 200 units, valued at HO each. Finished goods inventory is valued on an average actual-cost basis.
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Related Book For 
Accounting For Management Control
ISBN: 9780412374807
2nd Edition
Authors: David Otley And Kenneth Merchant Clive Emmanuel
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