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O'Connor Video

Price: $1.99


BE6-7 O’Connor Video Center accumulates the following cost and market data at
December 31.

Inventory Categories Cost Data Market Data
Cameras   12,500  13,400
Camcorders   9,000  9,500
DVDs   13,000  12,800

Compute the lower-of-cost-or-market valuation for O’Connor’s inventory.

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