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SLR Corporation has 1.000 units of each of its two products in its year-end inventory. Per unit data for each of the products are as

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SLR Corporation has 1.000 units of each of its two products in its year-end inventory. Per unit data for each of the products are as follows: Determine the book value of SLR's inventory assuming that the lower of cost and net realizable value rule is applied to individual products. What is the before-tax income effect of the adjustment

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