Current Attempt in Progress Blossom Wig Shoppe carries a number of wigs that are made specifically for people who require them while undergoing medical treatment. They use a perpetual inventory system and the FIFO cost formula for valuing inventory. The following information is available regarding the inventory on hand at year end, December 31. Types: Units Unit Cost Unit Net Realizable Value Marilyn 12 $130 $127 Farrah 10 200 210 Jane 7 50 75 J-LO Cpt. Kirk 69 181 197 145 103 Activate V Go to Setza