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Inventory Inventory Quantity Cost per Unit Item Market Value per Unit (Net Realizable Value) Birch $85 Cypress $69 112 137 Mountain Ash 183 207 Spruce

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Inventory Inventory Quantity Cost per Unit Item Market Value per Unit (Net Realizable Value) Birch $85 Cypress $69 112 137 Mountain Ash 183 207 Spruce 210 188 Willow 279 Inventory at the Lower of Cost or Market Total Cost Total Market Inventory Item Birch Total Lower of Cor M Cypress Mountain Ash Spruce Willow Total

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