Show Attempt History Current Attempt in Progress X Your answer is incorrect. Best Buy uses the lower-of-cost-or-net realizable value basis for its inventory. The following data are available at December 31. Net Realizable Units Cost per Unit Value per Unit Cameras Minolta Canon 56 $160 $156 131 150 Light Meters Vivitar 13 120 107 Type here to search T E 62F A