Bingley Company reports the following for year-end (Dec 31st) 2019: Inventory $6,100 at cost and $5,100…

The following is the report from Bingley Company for December 31, 2013.
2019:

Stock $6,100 for cost, and $5,100 on the market

Below is information about the inventory at
December 31, 2020

Product Orig. Cost per Unit Replacment Costs Net Realizable Value Rent less than NRV Inventory Value per unit
$0.65 $0.45 $0.90 $0.60
B $0.45 $0.40 $0.90 $0.60
C $0.70 $0.75 $0.90 $0.60
D $0.75 $0.65 $0.90 $0.60
E $0.90 $0.85 $0.90 $0.60

Each item has a $1.00 selling price. There are no disposal charges
Selling price is 10%, profit 30%. These are the possibilities
Each of these six items will be available in 1,500 units at the 2020 year’s end
inventory.

Use lower cost to complete the final column.
Rules of the market

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