Unit Costs of the Principle Product Sold by Big Auto

Unit costs of the principle product sold by Big Auto Parts Ltd. at the end of several successive accounting periods are shown in the top line of amounts below. Different units are in stock each period (none carried over). Beneath the actual cost figures are the anticipated selling prices and replacement costs of the product. Distribution costs average $12 per unit and sales commissions have averaged 10 percent of sales prices. Applying "lower-of-cost-or-NRV" determine unit inventory values for each period. $\begin{array} { | l | l | l | l | l | l | } \hline &{ \text { Period } } \\\hline & 1 & 2 & 3 & 4 & 5 \\\hline \text { Actual cost } & \$ 130 & \$ 150 & \$ 146 & \$ 152 & \$ 160 \\\hline \text { Sales prices } & 160 & 160 & 180 & 180 & 190 \\\hline \text { Replacement cost } & 150 & 150 & 154 & 146 & 162 \\\hline \text { Disposal cost } & & & & & \\\hline \text { NRV value } & & & & & \\\hline \text { Market } & & & & & \\\hline \text { Inventory value } & & & & & \\\hline\end{array}$