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Blue Corporation sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31, 2021:

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Blue Corporation sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31, 2021: Coffee Bean Coffea arabica Units 11.100 bags Unit Cost Net Realizable Value $5.60 $5.55 Coffea robusta 5.900 bags 3.40 3.50

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