. On December 3 1 , the following items were delivered . Item Unit Cost Net Realizable Value 40 chicken dinners $5 $12 35 beef dinners $6 $15 75 Frozen vegetable servings $ 1 $2 75 units of fresh fruit* $ 1 $2 100 desserts $3 . The invoice for the food delivery on December 3 1 included an additional delivery charge of $0. 10 per item , totalling $32.50 . . On December 31 , an ice storm resulted in a loss of electricity to the hotel building . As a result . 20 chicken and 10 beef dinners thawed and were unusable . . The hotel also maint's aintains as Is an inventory of white terry cloth bathrobes and towels that are* available for sale to its clients . At December 3 1 , the following information is available* Product Quantity* Cost 'Unit Selling Price / Unit* Bathrobes , assorted sizes $49.50 $85.010 Towels , extra- large 25 $19.30 $ 18.00^ Towels , large 201 $15.010 $28.010 " The extra - large towels are no longer popular and management has decided to discontinue* them . It offers the hotel staff a 20% commission for all extra- large towels they sell at the sale price of $18. 00