Zoe Company has provided the following values for its 400 units of inventory at the end of 2014: 
Under IFRS requirements, the per-unit reported value for Zoe's inventory will be
Definitions:
Nautical Navigation
The process and practice of charting a course for ships, boats, and other watercraft over bodies of water.
International Trade
The exchange of goods, services, and capital across international borders or territories.
Cash-Poor
Describing a situation or a person having liquid assets significantly lower than their current liabilities or needs.
Customs Tariff
A schedule of duties imposed by a government on imported or exported goods.
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