Determine the unit value that should be used for inventory costing following "lower of cost or market value" as described in ARB No. 43. A B C D E F Cost $2.35 $2.45 $2.35 $2.63 $2.47 $2.47 Replacement cost 1.95 2.55 1.95 2.61 2.37 2.49 Net realizable value 2.50 2.50 2.50 2.43 2.53 2.53 Net realizable value less normal profit 2.25 2.30 2.40 2.25 2.33 2.33 Case A $ Case B $ Case C $ Case D $ Case E $ Case F $