Part IV: Lower-of-cost-or-market Determine the unit value that should be used for inventory costing following "lower of cost or market value". Circle your answer. A B CD EF Cost $2.35 $2.47 $2.35 $2.54 $2.44 52.44 Replacement cost 2.202.552.202.522.372.46 Ne realizable value 2.50 2.50 2.50 2.45 2.50 2.50 2.25 Net realizable value less normal profit 2.30 2.40 2.30 2.30 2.30