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Given the acquisition cost of product ALPHA is $23, the net realizable value for product ALPHA is $20, the normal profit for product ALPHA is

Given the acquisition cost of product ALPHA is $23, the net realizable value for product ALPHA is $20, the normal profit for product ALPHA is $2.50, and the market value (replacement cost) for product ALPHA is $16, what is the proper per unit inventory value for product ALPHA applying LCM?

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