Current Attempt in Progress Teal Mountain, Inc. values its inventory at the lower-of-LIFO-cost-or-market. The following information is available from the company's inventory records as of December 31, 2020. Unit Item Quantity Cost Replacement Cost/Unit Estimated Selling Price/Unit Completion & Disposal Cost/Unit Normal Profit Margin/Unit X490 9,384 $11.50 $10.99 $12.88 $2.76 $3.13 X512 4,554 6.44 6.90 8.19 0.23 1.66 X682 16,560 17.48 17.11 29.03 2.99 8.28 Z195 11,500 13.11 12.88 18.22 1.29 5.29 Z846 7,912 11.04 11.73 12.83 1.93 1.01