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Exercise 9-7 Sage Company follows the practice of pricing its inventory at the lower-of-cost-or-market, on an individual-item basis Estimated Cost per Cost of Completion and Disposal Item Cost to Selling Normal No. Quantity Unit Replace 13202,000 1333 1,700 1426 1,600 1437 1,800 1510 1,500 1522 1,300 1573 3,800 1626 1,800 Profit $1.45 0.58 1.16 1.04 0.70 0.58 0.58 1.16 Price $3.48 2.67 4.29 3.60 2.32 3.13 1.86 6.03 $5.22 4.06 5.80 3.71 3.77 4.41 2.90 6.96 $0.41 0.58 0.46 0.29 0.93 0.46 0.87 0.58 $3.71 3.13 5.22 4.18 2.61 3.48 2.09 5.45 From the information above, determine the amount of Sage Company inventory The amount of Sage Companys inventory

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