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The table shows the inventory of Elkins Light Fixtures. If Elkins applies the LCNRV basis, what would be the value of the inventory reported on

The table shows the inventory of Elkins Light Fixtures. If Elkins applies the LCNRV basis, what would be the value of the inventory reported on the balance sheet?

A. 180,000

B. 176,000

C. 184,000

D. 182,000

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