URGENT!!!

Inventory valuation- AICPA rule. The AICPA's position regarding inventory valuation was under discussion in an accounting seminar. The members were asked to decide on the proper valuation for the following situations with these pertinent factors and simplified figures. 1 2 3 4 5 Cost $100 $100 $100 $40 $100 Net realizable value 80 80 80 80 80 Net realizable value less profit 50 50 50 50 50 Market (replacement cost) 60 90 40 30 110 ** Market is not to exceed this amount (upper limit of market) ** Market is not to be less than this amount (lower limit of market) REQUIRED: The inventory value for each situation,,based on the AICPA rule