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3. Ace Company has three machines in stock at year end. The units are as follow:s Original cost Unit Replacement cost 20,000 25,000 28,000 15,000 26,000 33,500 The commission to sell the products is 10% of sales price and the normal net profit is 20% of sales price Calculate the value of the inventory using the lower of cost or NRV method on both an individual and aggregate method. Unit Estimated Sales Price 19,000 24,000 33,000