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The inventory of Horny Company at the end of the current year is to be recorded at the lower of cost and net realizable value. Item Units Cost Estimated sales price Cost of sell A 1,000 120 180 30 1,500 110 140 20 1,200 150 170 30 1,800 140 190 30 1,700 130 200 40 Required: Determine the inventory value applying the lower of cost and net realizable value