Determine the unit value that should be used for inventory costing following "lower of cost or market value" as described in ARB No. 43 Cost Replacement cost Net realizable value Net realizable value less normal profit $2.35 2.20 2.50 2.25 $2.47 2.55 2.50 2.30 $2.35 2.20 2.50 2.40 $2.54 2.52 2.45 2.30 $2.44 2.37 2.50 2.30 $2.44 2.46 2.50 2.30 Case A $ Case B s Case C Case D Case E Case F