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A company reported the following data related to its ending inventory: Market $ 14 Product 205 226 234 244 Units Available 80 55 68 50

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A company reported the following data related to its ending inventory: Market $ 14 Product 205 226 234 244 Units Available 80 55 68 50 Cost $ 12 18 25 22 16 20 27 Calculate the lower-of-cost-or-market on the inventory applied separately to each product

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