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The Regal Plumbing Shop had 18 bathroom sinks in their ending inventory. The cost of each sink was $182.55. They valued this ending inventory at

The Regal Plumbing Shop had 18 bathroom sinks in their ending inventory. The cost of each sink was $182.55. They valued this ending inventory at $3,238.56. If the lower-of-cost-or-market rule was used, what was the market price per unit of this inventory?

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