In some instances, accounting principles require a departure from valuing inventories at cost alone. Determine the proper unit inventory price in the following cases, under the lower-of-cost-or-market rule.

		Cases
		1		2		3		4		5
Cost		$16.80		$13.80		$17.10		$17.50		$15.10
Net realizable value		14.80		20.90		16.00		8.90		18.70
Net realizable value less normal profit		13.30		19.30		14.75		7.10		17.00
Market (replacement cost)		16.00		19.00		11.40		9.80		15.80