In applying the lower of cost and net realizable value rule, the inventory of apparel would be valued at:
A.	$108,000.
B.	$ 90,000.
C.	$110,000.
D.	$99,000.
Answer:B
In applying the lower of cost and net realizable value rule, the inventory of apparel would be valued at:
A.	$108,000. B.	$ 90,000. C.	$110,000. D.	$99,000.