Determine the proper inventory price per unit in the following independent cases by applying the lower of cost or net realizable value rule (NRV). 1 2 3 4 5 Cost 80 105 120 60 72 Sales Value 100 130 160 65 80 18 19 21 4 16 Cost to complete Cost to sell 10 12. 12 15 Answer: 1 2 3 4 5 Cost 80 105 120 60 72 Sales Value 100 130 160 65 80 Cost to complete 18 19 21 4 6 Cost to sell 7 10 12 2 5 NRY