Brief Exercise 139 Cost Net realizable value Net realizable value less normal profit Market replacement cost $7.80 10.50 11.80 6.00 7.20 8.85 10.00 12.20 4.25 6.90 11.40 7.90 10.10 12.50 4.00 5.40 8.15 9.00 3.75 6.50 Determine the proper unit inventory price in the above independent cases by applying the lower of cost or market rule Case 1 Case 2 Case 3 Case 4 Case 5