1. Determine the unit value that should be used for inventory costing following "lower of cost or market value" as described in ARB No. 43.

		A		B		C		D		E		F
Cost		$2.90		$2.38		$2.90		$2.60		$2.44		$2.44
Replacement cost		2.15		3.10		2.15		2.58		2.35		2.46
Net realizable value		3.05		3.05		3.05		2.44		2.50		2.50
Net realizable value less normal profit		2.80		2.85		2.95		2.35		2.36		2.36

Case A __________________

Case B __________________

Case C __________________

Case D __________________

Case E __________________

Case F __________________