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H . T . Tan Company is preparing the annual financial statements dated December 3 1 of the current year. Ending inventory information about the

H.T. Tan Company is preparing the annual financial statements dated December 31 of the current year. Ending inventory information about the five major items stocked for regular sale follows:
\table[[Item,,INVENTORY, CURR,YEAR],[\table[[Quantity],[on Hand]],\table[[Unit Cost When],[Acquired (FIF0)]],\table[[Net Realizable],[Value (Market)],[at Year-End]]],[A,68,$19,$22
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