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ABC Company sells product Z for $100 per unit. The cost of one unit of product Z is $70. The estimated cost to complete a

ABC Company sells product Z for $100 per unit. The cost of one unit of product Z is $70. The estimated cost to complete a unit is $16, and the estimated cost to sell is $26. At what amount per unit should product Z be reported, applying lower-of-cost-or-net realizable value?

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