Part B

Em Company maintains an inventory of 5 products. Per-unit information on each is provided in the table below:

Product	Historical Cost	Replacement Cost	Selling Price	Costs of Disposal		Normal Profit
A	7.00	4.00	9.00	1.00		2.00
B	3.00	4.00	8.00	1.00		2.00
C	6.00	8.00	9.00	2.00		3.00
D	9.00	8.00	11.00	4.00		3.00
E	$6.00	$5.00	$9.00	$2.00		$3.00

Required:

Using the lower-of-cost-or-market method, determine the per-unit amount at which each product should be carried in Ems ending inventory.