The following data concerns Wang Corporation for 2015: 
What amount will Wang show on its year-end balance sheet for the net realizable value of its accounts receivable?
Definitions:
Average Variable Cost (AVC)
The cost per unit produced that varies, found by dividing the total variable expenses by the amount of output generated.
Marginal Cost Curve
A graphical representation that shows how the cost of producing one additional unit of a good or service changes as production increases.
Average Total Cost (ATC)
The total cost of production divided by the total quantity produced, representing the per unit cost.
Total Cost
The complete amount of money spent on producing or purchasing goods and services, including both fixed and variable costs.
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