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Finch Company is preparing the annual financial statements dated December 31, 2020. Information about inventory stocked for regular sale follows: Net Realizable Quantity on Hand Item Unit Cost When Acquired 20 Value at year end 19 A 50 B 100 45 46 20 60 62 D 40 40 38 Instructions Compute the valuation for the December 31, 2020, inventory using the lower-of-cost-or-net realizable value basis.(Show your computation)