At the beginning of the current year, ABC company had a herd of $10-2$ year animals. One

animal was born on July $1$

Fair value less cost of disposal per per unit :

$2$ year old animal on January $1$

New born animal on July

New born animal on December $31$

$0\mathrm{.}5$ year old animal on December $31$

$2$ year animal on December $31$

$3$ year animal

a$.1122$

b$.1130$

c$.1272$

d$.1280$

e$.1400$