Carla Vista Co. uses a perpetual inventory system and the FIFO cost formula for valuing inventory. The company is now in the process of comparing the cost of its inventory with its net realizable value. The following data are available at Carla Vista Co.'s year end. December 31: Units: Unit Cost Net Realizable Value per Unit Clothing 96 $8 $5 Jewellery 72 20 26 Greeting cards. 43 1 3 Stuffed toys 56 12 38