medium · Financial Accounting assets

A manufacturer has 5,000 units of partially completed work-in-process (WIP). The cost to date is $60,000. It will cost an additional20,000 to complete the units and $5,000 to sell them. The expected final selling price is $82,000.

Under U.S. GAAP (LCNRV), at what amount should this inventory be reported?

  1. $57,000
  2. $82,000
  3. $60,000
  4. $62,000

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