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Ace Hardware Store sells two product categories, tools and paint products. Information pertaining to its year$-$end inventory is as follows:

$\backslash$table$[[$Inventory$,$ by Product Category,Quantity,$\backslash$table$[[$Per Unit$],[$Cost$]],\backslash$table$[[$Net Realizable$],[$Value$]]],[$Tools:$,,,],[$Hammers$,110,$$$5\mathrm{.}10,$$$5\mathrm{.}60$