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Lower of Cost or Market The following information is taken from Aden Company\'s

ID: 2420234 • Letter: L

Question

Lower of Cost or Market

The following information is taken from Aden Company's records:

What is the correct inventory value if the company applies the lower of cost or market to each of the following? When required, round your answers to the nearest cent.

1. Individual items:

Product A $      480

Product B        375

Product C        750

Product D       640

Product E       1968

Total inventory value   $ 4213

2. Groups of items:

Group 1 $    867.50

Group 2       1400

Group 3       1968     

Total inventory value $ 4235.50

3. The inventory as a whole:

Total inventory value $   ? ( need help with this one )

Explanation / Answer

The most appropriate method is calculation of inventory value item wise.

Group wise inventory value can also be calculated, since the inventory wise data is available, the most appropriate is inventory wise.

Total Inventory Value = $4213

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