=+vvC or M column. The first item on the inventory sheet has been completed below as an example.

Inventory Sheet December 31, 2008 Total Description Inventory Quantity Unit Cost Price Unit Market Price Cost Market Lower of C or M AC172 26 25 $60 $56 $1,500 $1,400 13 58 754 728

$2,254 $2,128 $2,128 Activities