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D & B Sounds Inc. has accumulated the following cost and net realizable value (NRV) data on March 31: Using the lower of cost and

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D \& B Sounds Inc. has accumulated the following cost and net realizable value (NRV) data on March 31: Using the lower of cost and NRV, what is the LCNRV of the ending inventory? $127,800 $120,000 $130,000 $140,000

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