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Question 15

Deerfield Company developed the following information about its inventories in applying the lower of cost and net realizable value in valuing inventories:

ProductCostNRVA$ 70,000

$ 75,000

B50,000

48,000

C100,000

102,000

After Deerfield Company values its inventory at the lower of cost or net realizable value, the value of the inventory reported on the balance sheet would be

1. $227,000.
2. $220,000.
3. $225,000.
4. $218,000.