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3. (4 points) Affliction Company uses LIFO for inventory costing purposes, and therefore uses the lower-of-cost-or-market method, on an individual-item basis, in pricing its inventory items. The inventory at December 31,2014 , consists of products D, E, F, and G. Relevant per-unit data for these products appear below. Instructions Using the lower-of-cost-or-market rule, determine the proper unit value for balance sheet reporting purposes at December 31,2014 , for each of the inventory items above