In applying the lower of cost and net realizable value rule, the inventory of supplies would be valued at:
A.	$45,000.
B.	$54,000.
C.	$41,000.
D.	$60,000.
Answer:A
In applying the lower of cost and net realizable value rule, the inventory of supplies would be valued at:
A.	$45,000. B.	$54,000. C.	$41,000. D.	$60,000.