Inventory is typically sold at a price higher than cost. However, sometimes certain in priced lower than the unit cost. Using the Roger Company Inventory file, determine how many items Roger Company is selling at a price below the unit cost. Number of items Inventory is typically sold at a price higher than cost. However, sometimes certain in priced lower than the unit cost. Using the Roger Company Inventory file, determine how many items Roger Company is selling at a price below the unit cost. Number of items