Lower-of-Cost-or-Market Inventory Data on the physical inventory of Katus Products Co. as of December 31 follows: Inventory Inventory Market Value per Unit Item Quantity 37 24 30 21 375 (Net Realizable Value) $56 C77 178 132 545 H83 K12 18 235 536 V97 Y88 Quantity and cost data from the last purchases invoice of the year and the next-to-the-last purchases invoice are summarized as follows: 140 744 17 Last Purchases Invoice Purchases Invoice Unit Unit Cost $ 60 174 130 547 Quantity Quantity Inventory Item Purchased 15 15 15 $ 58 180 128 H83 500 K12 80 26 75