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Whispering Winds Camera Shop Inc uses the lower - of - cost - or - net realizable value basis for its inventory. The following data

Whispering Winds Camera Shop Inc uses the lower-of-cost-or-net realizable value basis for its inventory. The following data are available at December 31.
Net
Realizable
Cost
Value
Units
per Unit per Unit
Cameras
\table[[Minolta,5,$187,$161
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