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A1 Electronics has one product in its ending inventory. Per unit data consist of the following: cost, $29; selling price, $36; selling costs, $5. What

A1 Electronics has one product in its ending inventory. Per unit data consist of the following: cost, $29; selling price, $36; selling costs, $5.

What unit value should A1 use when applying the lower of cost or net realizable value rule to ending inventory?

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