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. (Round answers to 2 decimal places, e.g. 52.75) Cases 1 2 3 4 5 Cost $14.10 $16.50 $15.80 $13.70 $13.90 Net realizable value 15.40 19.50 17.20 9.10 18.30 Net realizable value less normal profit 13.80 18.10 15.90 7.70 16.50 Market (replacement cost) 16.10 19.40 11.10 9.40 17.50 Unit inventory price Cases