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Given the historical cost of product Z is $150, the selling price of product Z is $190, costs to sell product Z are $21, and

Given the historical cost of product Z is $150, the selling price of product Z is $190, costs to sell product Z are $21, and the cost to complete product Z is $30, what is the net realizable value that should be used in the lower-of-cost-or-net realizable value comparison?

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