View Policies Current Attempt in Progress Determine the unit value that should be used for inventory costing following "lower of cost or market value as described in ARB No 43 A O D E F Cost Replacement cost $2.75 $247 $275 1263 $2.48 $2.48 200 2.95 200 261 237 250 Net realizable value 2.90 2.90 2.90 241 2.54 254 het realizable value less normal profit 265 2.70 200 234 2.31 231 CHA $ Case B $ Case C $ CHED CHE