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Whispering Winds Corp. uses the lower-of-cost-or-market basis for its inventory. The following data are available at December 31. Market per Unit Units Cost per Unit

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Whispering Winds Corp. uses the lower-of-cost-or-market basis for its inventory. The following data are available at December 31. Market per Unit Units Cost per Unit Cameras Minolta Canon $180 $163 7 133 141 Light Meters Vivitar 125 112 Kodak 10 121 129

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