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:
Shawnee Prophet
Tenskwatawa, known as the Shawnee Prophet, was a Native American leader of the Shawnee Nation and a prominent figure in leading resistance against American expansion in the early 19th century.
Traditional Indian Culture
The customs, beliefs, social practices, and material traits of India's indigenous or historical populations.
American Invasions
Military incursions by the United States into other nations, often controversial and with varied motives and outcomes.
Canada
A large country in North America known for its vast landscapes, multicultural society, and bilingual English-French heritage, operating as a parliamentary democracy and a constitutional monarchy.
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