Determine the unit value that should be used for inventory costing following "lower-of-cost-or-market value". (Round answers to 2 decimal places, e.g. 52.75.) A B C D E F Cost $3.10 $2.48 $3.10 $2.58 $2.46 $2.46 Replacement cost 2.25 3.30 2.25 2.56 2.40 2.48 Net realizable value 3.25 3.25 3.25 2.44 2.52 2.52 Net realizable value less normal profit 3.00 3.05 3.15 2.26 2.33 2.33 Case A $ Case B Case C $ Case D $ Case E $ Case F $