SLR Corporation has 2,300 units of each of its two products in its year-end inventory. Per unit data for each of the products are as follows:

	Product1	Product2
cost	$76	$47
selling price	135	49
costs to sell	9	4

Determine the book value of SLRs inventory assuming that the lower of cost and net realizable value rule is applied to individual products.

Product	cost	NRV	per unit inventory value	unit	cost	lower of cost and NRV
1				2300
2				2300
				cost	$
					inventory value	$

What is the before-tax income effect of the adjustment?

Before-tax income effect = ?