SLR Corporation has 1,100 units of each of its two products in its year-end inventory. Per unit data for each of the products are as follows Cost Selling price Costs to sell Product 1 $ 52 Product 2 $ 35 37 75 Determine the book value of SLR's inventory assuming that the lower of cost and net realizable value rule is applied to individual products Per Unit Inventory Value ower of Cost and NRV Unit 1,100 1,100 Product Cost NRV Cost Cost Inventory value What is the before-tax income effect of the adjustment? Before-tax income effect