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Determine the amount of the inventory for Fred's Appliances Co . using the lower - of - cost - or - market rule: table

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Determine the amount of the inventory for Fred's Appliances Co. using the lower-of-cost-or-market rule:
\table[[Fred's Appliances Co.],[Small Appliance Inventory],[],[Description,Quantity,Cost,Market],[Toasters,30,$22.15,$23.50
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