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At year end, Aaliya Company's inventory consists of 200 bottles of Aaliya Soda at $1 per bottle and 100 boxes of Aaliya Candy Bars at

At year end, Aaliya Company's inventory consists of 200 bottles of Aaliya Soda at $1 per bottle and 100 boxes of Aaliya Candy Bars at $10 per box. Market values are $1.20 per bottle for Aaliya Soda and $8 per box for Aaliya Candy Bars. Aaliya Company should report its inventory at:

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