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In the studies of discretionary accruals, which term in the regression models represented discretionary accruals? Beta Alpha Theta Epsilon Given that cost was $5.00, replacement

In the studies of discretionary accruals, which term in the regression models represented discretionary accruals?

Beta

Alpha

Theta

Epsilon

Given that cost was $5.00, replacement cost is $4.75, an estimated selling price of $6.00, cost to complete of $2.00, a normal profit margin percentage of 20%, what should the company record for valuing inventory at lower of cost or market?

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