In some instances, accounting principles require a departure from valuing inventories at cost alone. Determine the proper unit inventory price in the following cases using LCNRV. Cases 1 2 3 4 5 Cost $17.30 $18.40 $17.70 $15.60 $15.80 Sales value 13.10 21.90 14.40 10.40 16.70 Estimated cost to complete 1.70 2.10 1.67 0.80 1.00 Estimated cost to sell 0.50 0.70 0.52 0.40 0.50