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Oriole Camera Shop Inc. uses the lower - of - cost - or - net realizable value basis for its inventory. The following data are

Oriole Camera Shop Inc. uses the lower-of-cost-or-net realizable value basis for its inventory. The following data are available at December 31.
\table[[,,\table[[Net],[Realizable]]],[Units,\table[[Cost],[per Unit]],\table[[Value],[per Unit]]]]
Cameras
\table[[Minolta,5,$165,$156
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