7-5. Calculate the value of the co-mingled inventory items in each of the examples below. Number Raised 0 Number at Year-End 100 a. b. First Purchase 25 calves @ $225 per head 25 calves @ $225 per head 25 calves @ $225 per head Second Purchase 100 calves @ $235 per head 100 calves @ $235 per head 100 calves @ $235 per head 100 150 100 100 C