In some instances, accounting principles require a departure from valuing inventories at cost alone. Determine the proper unit inventory price in the following cases. Cases 1 2 3 4 5 Cost $14.90 $16.70 $16.40 $15.30 $15.00 Sales price 13.50 19.50 15.20 10.90 17.00 Estimated cost to complete 1.50 2.00 1.57 0.70 1.00 Estimated cost to sell 0.50 0.80 0.56 0.40 0.70 Unit inventory price 1 $ 2 $ Cases 3 $